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1978 (3) TMI 94 - HC - Income TaxExtract: .......y can opinions or decisions recorded be shown to be manifestly just and reasonable. We, accordingly, allow the writ petition and quash the order passed by the Commissioner of Income-tax. He is directed to reconsider the application filed by the petitioner on merits. The petitioner will be entitled to get costs of this petition from the respondents.
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