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1960 (12) TMI 102 - HC - Income TaxExtract: .......ain that the opinion of the Income Tax Officer should be exercised judicially and not capriciously. But the facts in this case do not even suggest, far less allege, any capricious or unjudicial expression of that opinion. Therefore, in our view, no question of law arises. The application is dismissed. H.K. Bose, J. - I agree. Application dismissed.
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