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1987 (3) TMI 13 - ALLAHABAD HIGH COURTExtract: .......e the Commissioner or before the Assessing Officer and it would be within their jurisdiction to decide the objections of the petitioner in accordance with law. What we have said above will equally apply to the demand of the petitioner for the return of the key of the bank locker. For the reasons aforesaid, this writ petition is dismissed summarily.
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