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1983 (10) TMI 273 - HC - Income TaxExtract: ....... present matter also the ITO has made a bald order without making necessary enquiries of the nature indicated in our decision in Kathawala's case (supra). Such addition was obviously not permissible. Accordingly, we answer the question referred to us in the negative and in favor of the assessee. Parties to bear their own costs of the reference.
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