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1984 (10) TMI 25 - HC - Income TaxExtract: .......s competent against such an order under section 246(1)(j) of the Act. Similar view has been taken by the Madhya Pradesh High Court in Durgaprasad Rajaram Adatiya v. CIT 1982 134 ITR 601 and the Allahabad High Court in ITO v. Vinod Krishna Som Prakash 1977 117 ITR 594. In the result, we answer the question in the affirmative and against the Revenue.
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