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1989 (8) TMI 24 - HC - Income TaxExtract: .......ction 22, it is clear that an opportunity of being heard has to be afforded to the agent before treating him as an assessee in respect of the tax. (emphasis supplied) For the reasons discussed above, I reject that interpretation of the section. Exhibit P-1 is, accordingly, quashed. The original petition is allowed but without any order as to costs.
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