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1983 (11) TMI 33 - HC - Income TaxExtract: .......to be quashed. In view of this conclusion, it is not necessary to consider the claim of the petitioners about the validity of the provisions of Chapter XX-A of the Act. Accordingly, the petition succeeds and the rule is made absolute in terms of prayer (a-1) of the petition only. In the circumstances of the case, there will be no order as to costs.
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