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1986 (11) TMI 23 - DELHI HIGH COURTExtract: .......n by the learned ACMM are quashed. Before parting with the records of this case, I would like to record my deep appreciation of the great assistance rendered by learned amicus curiae, Mr. D. K. Jain, advocate, whose ability and mastery of the Income-tax Act as also his preparedness of the case were at once sterling and impressive. Petition allowed.
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