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1993 (7) TMI 70 - HC - Income TaxExtract: .......a nullity because it directed the Commissioner of Income-tax (Appeals) to follow the Bombay High Court and not the Delhi High Court. In our opinion the order of the Tribunal in this regard may be wrong but it is not correct to contend that the order is a nullity. The concept of nullity does not in this regard apply. Dismissed. No order as to costs.
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