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1983 (9) TMI 42 - HC - Income TaxExtract: ....... then pass an order under s. 201 if it wants to fasten the income-tax liability on the petitioner under s. 195 read with s. 201. It is, however, made clear that we are not expressing any opinion as to whether the liability can be imposed on the petitioner on the basis of s. 195 read with s. 201. Accordingly, this writ petition is allowed. No costs.
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