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1992 (9) TMI 21 - HC - Income Tax
Extract:
....... authority and answer the second limb of the question affirmatively holding that there is sufficient material on record to come to the conclusion that the purported signature bears the signature of the Issuing Officer. In its entirety, we answer the question in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.