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1955 (12) TMI 50 - HC - Income TaxExtract: .......finally made before April 1, 1952, on the basis of the provisions of sub-section (5) inserted in section 35 by the Amending Act 1953. We, therefore, quash the orders made by the First Additional Income Tax officer, Nellore, dated March 20, 1954, and March 31, 1954. The applicant will have have his costs. Advocates fee ₹ 200. Petition allowed.
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