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1962 (11) TMI 70 - ALLAHABAD HIGH COURTExtract: .......ioner of Income-tax 1942 10 I.T.R. 308, H.P. Banerjee v. Commissioner of Income-tax 1941 9 I.T.R. 137, Sardarni Narain Kaur, In re 1943 11 I.T.R. 448 and Sheikh Mohammed Naqi v. Commissioner of Income-tax 1945 13 I.T.R. 452. For the reasons given above, these petitions are without merit and are accordingly dismissed with costs. Petitions dismissed.
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