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1971 (4) TMI 36 - ALLAHABAD HIGH COURTExtract: .......ts. Those cases proceed on their own facts and are not apparently helpful in this case. In view of the foregoing discussion, our answer to the question reframed by us is in the negative. The assessee shall get his costs from the Commissioner of Income-tax, which we assess at Rs. 200. Fee of counsel for the department is assessed at the same figure.
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