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1979 (7) TMI 44 - CALCUTTA HIGH COURTExtract: .......it in the nature of certiorari will issue to quash the same. The respondents, however, will be at liberty and are directed to, consider the application, of the petitioner under r. 40 of the I. T. Rules, 1962, in accordance with law and pass appropriate orders. The rule is made absolute to the extent as aforesaid. There will be no order as to costs.
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