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1988 (4) TMI 15 - HC - Income TaxExtract: .......be a direction to the Income-tax Officer not to apply the provisions of sub-section (9) of section 171 of the Act to the proceedings of the petitioners for the assessment year 1979-80, and to complete their cases without reference to it. The writ petitions are, accordingly, allowed to the extent indicated above. There shall be no order as to costs.
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