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1975 (12) TMI 23 - HC - Income Tax
Extract:
.......ground that the Additional Commissioner had not come to a firm conclusion that the order passed by the Income-tax Officer was erroneous. In other words, our answer to the question referred to us is in the negative, i.e., in favour of the revenue and against the assessee. The respondent-assessee shall bear the costs of the revenue in this reference.