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1977 (3) TMI 28 - HC - Wealth-taxExtract: ......., the view taken by the Commissioner that the petitioner did not act in good faith in filing two separate returns, cannot be said to suffer from any manifest error so as to call for interference in exercise of certiorari jurisdiction. In the result, we dismiss this petition. But, in the circumstances of the case, there will be no order as to costs.
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