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1980 (7) TMI 3 - PATNA HIGH COURTExtract: .......the position in this respect has changed and the decision in the cases of Anwar Ali 1970 76 ITR 696 (SC) and Hindustan Steel Ltd. 1972 83 ITR 26 (SC), have no application. Therefore, the question is answered in favour of the Department and against the assessee. As there is no appearance on behalf of the assessee, there will be no order as to costs.
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