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1976 (3) TMI 40 - HC - Income TaxExtract: .......1(2) will be really otiose and superfluous, because the result contended for by the learned counsel will flow from section 271(1) itself. In view of this clear and self-evident legal position, there is no need to refer the question for any further decision. Hence, the petitions are dismissed. There will be no order as to costs. Petitions dismissed.
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