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1978 (3) TMI 29 - HC - Income TaxExtract: .......of the Income-tax Officer under section 35, but was not moved, the High Court would be justified in dismissing as not maintainable the petition, which was entertained and was heard on merits. In the circumstances aforesaid, the appeal ought to be dismissed and it is accordingly dismissed. There will be no order as to costs. M. M. DUTT J. --I agree.
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