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1985 (7) TMI 41 - HC - Income TaxExtract: .......ion 33B of the Act and, hence, it must be held that no such power is intended to be given by the Legislature to the Income-tax Officer or his successor under section 23A of the Act. Following the said decision, we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. G. N. RAY J.-I agree.
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