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1992 (2) TMI 58 - DELHI HIGH COURTExtract: .......ing come to this finding of fact, it must follow that an order under section 186(1) of the Act can be passed. We, therefore, find no illegality in this. For the foregoing reasons, the aforesaid questions of law are answered in the affirmative and against the assessee. The respondents will be entitled to costs. Questions answered in the affirmative.
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