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1975 (12) TMI 40 - HC - Income TaxExtract: .......succeeds. The impugned orders of the Consolidation Officer, the Settlement Officer (Consolidation) and the Deputy Director of Consolidation are quashed. The matter is sent back to the Consolidation Officer for proceeding with the case in accordance with law and in the light of the observations made above. The petitioners would be entitled to costs.
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