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1977 (9) TMI 23 - HC - Income TaxExtract: .......requisition. In the premises, the conditions laid down by the highest authorities and enumerated above are fulfilled in the instant case before us and, therefore, the contentions of Mr. Pal must fail. We, accordingly, answer the question in the affirmative and in favour of the assessee. There will be no order as to costs. C. K. BANERJI J.--I agree.
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