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1981 (9) TMI 91 - HC - Income TaxExtract: .......appear before the competent authority. On the other hand, it would merely lead to multiplicity of proceedings. In these circumstances, the petitioners are entitled to the relief sought in the petition. Accordingly, the rule is made absolute in terms of prayer (b) of the petition. In the circumstances of the case, there will be no order as to costs.
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