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1942 (2) TMI 27 - HC - Income TaxExtract: .......here. For these reasons the answer to the question is in the negative. The assessee is entitled to his costs in this case, but not to any hearing fee in the circumstances. The assessee, however, will be entitled to withdrawn the sum of ₹ 100 which he has deposited with the Commissioner as the fee prescribed by the Act. HARRIES, C. J.-I agree.
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