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1983 (10) TMI 37 - DELHI HIGH COURTExtract: ....... of the Act. There was no warrant for the submission that s. 24 had an overriding effect over s. 68 of the Act, in so far as the persons other than the declarants were concerned. We answer the question accordingly and in favour of the Department and against the assessee. As the assessee has not put in appearance, there will be no order as to costs.
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