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1987 (4) TMI 44 - HC - Income TaxExtract: .......87 167 ITR 542), the petition succeeds and is allowed. The respondents are directed not to withhold the refund which has become due to the petitioner as a result of the annulment of its assessment for the year 1979-80 on the ground that the proceedings questioning the validity of the order annulling the assessment are pending before the High Court.
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