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1982 (5) TMI 24 - HC - Income TaxExtract: .......ed March 25, 1982, is hereby quashed. At the request of the Department we allow a period of 15 days within which the books shall be returned to the petitioner. Counsel asks for a certificate for appeal to the Supreme Court. We do not think we should grant a certificate of fitness because in our opinion the provision of law is clear and unambiguous.
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