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1955 (5) TMI 20 - HC - Income TaxExtract: .......of the pendency of the certificate proceedings, the Income Tax Officer was not entitled to proceed under the provisions of Section 46 (5A) of the Income Tax Act. 23. The result is that all the points put forward have failed and the petition must be dismissed. The rule is discharged and all interim orders vacated. There will be no order as to costs.
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