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2007 (9) TMI 621 - HC - Income TaxExtract: .......ng Officer in terms of section 158BD of the Income-tax Act, 1961. The recording of satisfaction was not produced by the revenue even before the Tribunal. 3. Quite clearly, this case is covered by the decision of Supreme Court in Manish Maheshwari’s case (supra). 4. No substantial question of law arises in this appeal. The appeal is dismissed.
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