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1979 (9) TMI 64 - PUNJAB AND HARYANA HIGH COURTExtract: .......warlal and Co. v. Union of India 1974 94 ITR 65. No other point has been urged before us. For the reasons recorded above, we are of the view that the provisions of Expln. 2 to sub-s. (8) of s. 139 of the Act do not suffer from any vice of unconstitutionality and we, therefore, dismiss this writ petition. However, there will be no order as to costs.
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