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1929 (4) TMI 4 - HIGH COURT OF ALLAHABADExtract: .......this opinion be sent under the seal of the Court to the Commissioner of Income Tax. We direct that the parties pay their own costs, in view of the fact that this point, namely the illegality of the notice, was never raised before. We allow the Government Advocate to file certificate of fees for ₹ 100 within the allotted period of thirty days.
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