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1974 (1) TMI 14 - HC - Income TaxExtract: ....... s. 256(1) the initial responsibility that rests with the Tribunal, it cannot absolve itself of, merely because the contesting parties do not suggest any amendment to the one proposed by it. That burden never shifts, nor can it be transferred, but has only to be discharged faithfully and conscientiously--even though unaided. B. K. PATRA J.-I agree.
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