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1988 (9) TMI 14 - HC - Income TaxExtract: ....... in terms of the directions of the Commissioner of Income-tax (Appeals), the Income-tax Officer detects any concealment of income or particulars thereof, he will be at liberty to proceed in accordance with law. For the reasons aforesaid, we decline to answer the question in this reference. There will be no order as to costs. K. M. YUSUF J. I agree.
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