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1957 (9) TMI 66 - HC - Income TaxExtract: ....... with which the Commissioner refused to interfere is clearly beyond the jurisdiction of the assessing authority under section 35 of the Act. The result is that the petition succeeds and the rule is made absolute. The order of the Income-tax Officer is set aside. The assessee is entitled to his costs. Counsel's fee ₹ 100. Petition allowed.
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