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1976 (12) TMI 30 - HC - Income TaxExtract: ......., is not maintainable, he being not an assessee within the meaning of section 246 of the new Income-tax Act, the petitioners would be at liberty to come to this court again. In the result, this application is accordingly dismissed with the obser. vations and directions as indicated above. There will be no order as to costs. P. S. SAHAY J.--I agree.
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