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1984 (2) TMI 54 - HC - Income TaxExtract: .......and that alternative submission, is based on the premise that the question of jurisdiction had to be considered under s. 274(2) as it stood prior to April 1971. In view of what we have held earlier, that question does not arise at all and, hence, we decline to answer that question. The Commissioner to pay to the assessee the costs of the reference.
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