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1976 (2) TMI 26 - HC - Income TaxExtract: ....... Even on the alternative ground put forward by the revenue, therefore, the impugned order cannot be held to have been made in valid exercise of power. In the result, the petition succeeds and is allowed. The impugned order dated December 27, 1975 (exhibit F), is declared to be invalid and unenforceable. Rule is accordingly made absolute with costs.
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