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1992 (8) TMI 65 - HC - Income TaxExtract: .......he claim made for additional tax under section 143(lA) is also set aside. The respondents are directed to issue a fresh intimation order under section 143(1)(a) following the law laid down by the above judgment and to make consequential refund orders, if any, in the circumstances of the case. Rule is made absolute accordingly. No order as to costs.
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