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1964 (2) TMI 103 - HC - Income TaxExtract: .......the petition must fail. The rule will, therefore, be made absolute in regard to the order of assessment and the orders of penalty in respect of the assessment year 1950-51. The rule will stand discharged in respect of the order of penalty relating to the assessment year 1952-53. The respondents will pay the costs of the petition to the petitioners.
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