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1988 (2) TMI 4 - HC - Income TaxExtract: .......come-tax Officer acted unreasonably and arbitrarily and put the assessee to avoidable inconvenience and hardship. Having regard to what we have stated above, we answer the questions referred in the affirmative, that is to say, in favour of the assessee and against the Revenue. The Commissioner shall pay the assessee s costs. Advocate s fee Rs. 500.
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