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1985 (3) TMI 26 - HC - Income TaxExtract: .......unnecessarily remit the case to the Inspecting Assistant Commissioner. We, therefore, decline to accede to this prayer of Sri Sarangan. As all the contentions urged for the appellant fail, this appeal is liable to be dismissed. We, therefore, dismiss this appeal., But, in the circumstances of the case, we direct the parties to bear their own costs.
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