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1978 (4) TMI 32 - ALLAHABAD HIGH COURTExtract: ......., the petition succeeds and is allowed. The impugned order of 6th September 1976, is quashed. The matter is remitted to the Notified Authority for deciding the application made by the petitioners under s. 132(11) of the I.T. Act afresh and in accordance with law keeping in view the observations made above. The petitioners will be entitled to costs.
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