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1984 (5) TMI 16 - HC - Income TaxExtract: .......to the affidavit . It does not mean that any elaborate enquiry was required to be made into the affidavit or its contents, a matter purely discretionary with the Appellate Tribunal. For the foregoing reasons, there is no merit in this petition which fails and is hereby dismissed. Under the circumstances, however, there will be no order as to costs.
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