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1978 (12) TMI 43 - HC - Income TaxExtract: .......ssessments starting from 1972-73 may not arise. In view of the discussion above, the question formulated, in the beginning of the judgment, is answered in the affirmative. The writ petition fails and the same is hereby dismissed. The parties are, however, left to bear their own costs. S. S. SANDHAWALIA C.J.-I agree. PREM CHAND JAIN J.-I also agree.
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