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1962 (10) TMI 87 - HC - Income TaxExtract: ....... that the assessee was carrying on business at a place to which the notice under section 22(2) was addressed. The second contention also, therefore, should fail. 13. For the reasons stated above, our answer to the question reframed is in the affirmative. The assessee shall pay the costs of the Commissioner. 14. Question answered in the affirmative.
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