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1976 (2) TMI 22 - HC - Income TaxExtract: .......st under section 214 of the Income-tax Act, 1961, is set aside and quashed and the Commissioner is directed to reconsider the matter in accordance with law and in accordance with the observations made herein. The rule is made absolute to the extent indicated above. There will be no order as to costs. Operation of this order is stayed for six weeks.
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