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1991 (10) TMI 38 - HC - Income Tax
Extract:
....... could not have unilaterally made this disallowance by seeking to invoke the provisions of the first proviso to section 143(1) because the said provisions were not applicable in the present case. For the aforesaid reasons this writ petition is allowed. The intimation dated October 29, 1990, is quashed. There shall, however, be no order as to costs.