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1989 (7) TMI 50 - ALLAHABAD HIGH COURTExtract: .......requiring us to interfere. He lost sight of the relevant provision. He did not have the relevant consideration while rejecting the application. Consequently, we allow the writ petition and quash the impugned order dated October 14, 1987. The Commissioner of Income-tax shall dispose of the matter afresh after affording opportunity to the petitioner.
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