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1996 (8) TMI 56 - ALLAHABAD HIGH COURTExtract: ....... and that the Tribunal was justified in cancelling the orders passed by the Income-tax Officer under section 186(1) of the Act. The question reproduced above is answered accordingly in favour of the assessee and against the Revenue. The respondent will get its costs of this reference from the Commissioner of Income-tax which we assess at Rs. 1,500.
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