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1984 (8) TMI 16 - HC - Income TaxExtract: .......does not arise because of its terms. Question No. 3 is academic and though it is not pressed by the assessee, it seems clear that on the facts of the present case, the notification under section 4 has no effect on the character of the acquired land. As the case has been decided on the basis of the previous judgment, parties to bear their own costs.
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