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1980 (6) TMI 3 - HC - Income TaxExtract: .......2, and s. 147(b) of the I.T. Act, 1961, brings about no discrimination justifying any conclusion that s. 35 offends art. 14. For the reasons stated above, the appeal is entitled to succeed. Accordingly, the appeal is allowed and in reversal of the judgment of the learned single judge, the writ petition is dismissed. Parties to bear their own costs.
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