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1950 (6) TMI 17 - HC - Income TaxExtract: .......ed at from any angle, therefore, the petition was misconceived and must therefore be dismissed. As the matter is one which has come up for the first time before this courts and the principles on which this Court will proceed had not been determined before, I would not award costs against the petitioner. Harnam Singh, J. I agree. Petition dismissed.
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