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1983 (9) TMI 81 - HC - Income TaxExtract: ....... the proceedings under s. 269C(1) of the Act, and this court may be reluctant to substitute its own opinion for that of the Competent Authority in the absence of any compelling circumstances. As a result of the above discussion, the order of the Tribunal is maintained, though on different grounds. Thus, the appeal fails and is dismissed with costs.
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