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1991 (1) TMI 37 - HC - Income TaxExtract: ........ 20,00,000. In these circumstances, we are of the opinion that no order can be passed except to observe that it will be open to the petitioner to urge all such points available to him in law in the appeal provided by law against an order passed under sub-section (5) of section 132 of the Act. The writ petition is, accordingly, dismissed. No costs.
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