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1974 (2) TMI 19 - HC - Income TaxExtract: .......ction 154. In the aforesaid view of the matter this appeal is allowed. Judgment and order of the learned judge dated the 2nd of February, 1973, are hereby set aside and the application under article 226 of the Constitution is dismissed and the rule is discharged. There will be no order as to costs. SANKAR PRASAD MITRA C.J.--I agree. Appeal allowed.
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