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1983 (2) TMI 5 - HC - Income TaxExtract: .......he petitioner firm. In conclusion, the petition succeeds and is allowed. The order of the ITO, circle 1(2), Meerut, dated March 20, 1979 (annexure I to the petition), in so far as it relates to the adjustment of the aforesaid sum of Rs. 2,02,938 towards the tax liabilities of Hiralal Mithal is quashed. The petitioner shall be entitled to its costs.
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