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1987 (7) TMI 21 - HC - Income TaxExtract: .......cordingly . Consequently the reference is answered with the above direction as follows The Tribunal was not justified in holding that the proviso to subsection (1) of section 145 of the Income-tax Act, 1961, was resorted to in the present case and it should have decided the matter on the basis of sub-section (2) of section 145 of the Act. No costs.
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