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1961 (3) TMI 141 - HC - Income TaxExtract: .......at the service is in order". This being the material on record, it is difficult to accept the contention of Mr. Palkhivala that the provisions of Order V, rule 19 had not been complied with. The second contention, therefore, in our opinion, also should fail. 14. In the result, the appeal fails and is dismissed with costs. 15. Appeal dismissed.
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