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1991 (5) TMI 3 - HC - Income TaxExtract: .......e Supreme Court in Anant Gopal Sheorey v. State of Bombay, AIR 1958 SC 915, relied on by the Settlement Commission. We repel the contention of the appellant on this aspect also. As already indicated above, our conclusion would be the same de hors the discussion on the retrospective character of section 245HA. C In the result, we dismiss the appeal.
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