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1980 (3) TMI 10 - HC - Income TaxExtract: ....... Dr. Malhotra, recorded by the Income-tax Inspector, who had no power to administer oath under section 131 of the Income-tax Act ? 2. Whether the statement recorded by the Income-tax Inspector, on oath, if not otherwise admissible, could constitute material gathered by the Income-tax Officer and acted upon by the Tribunal or the Income-tax Officer?
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