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1977 (7) TMI 39 - HC - Income TaxExtract: .......ugned summons under section 131 is tainted with the vice of non-application of mind to the documents required to be produced. The summons for that reason must be held to be bad and is to be struck down. For the reasons stated hereinbefore, this appeal must fail and is dismissed. There shall, however, be no order as to costs. R. N. PYNE J.--I agree.
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