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1987 (11) TMI 24 - HC - Income TaxExtract: .......f in the writ petition and the impugned judgment of the learned single judge cannot be sustained. Accordingly, the appeal is allowed and the impugned judgment dated January 11, 1983, in Miscellaneous Petition No. 1432 of 1978 (See 1984 145 ITR 433) is set aside and the petition is dismissed. The respondent shall pay costs of the Revenue throughout.
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