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1984 (4) TMI 46 - RAJASTHAN HIGH COURTExtract: .......May 3, 1972. Our answer to the question referred to us, therefore, is that on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding the order of the learned AAC cancelling the learned ITO s order dated May 3, 1972, under s. 154 of the I.T. Act, 1961. Let this answer be returned to the Tribunal.
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