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1957 (8) TMI 34 - HC - Income TaxExtract: ....... the ground, that the petitioner had availed himself of the statutory right of appeal in both the cases. Since the petitions fail even otherwise, it may not be necessary to rest my decision on this feature of the case. The rule nisi is discharged in each of the cases and the petitions will stand dismissed. No order as to costs. Petitions dismissed.
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