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1990 (9) TMI 51 - HC - Income Tax
Extract:
.......ct to and explanatory to the provision in section 206C with the result that a regular assessment has to be made in respect of the assessees in accordance with sections 28 to 43C, i.e., the non obstante clause of section 44AC shall not be operative. The petitions are allowed accordingly. There shall be no order as to costs. A. K. PADHI J. - I agree.