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1974 (6) TMI 29 - HC - Income TaxExtract: .......) as held by this court in Ghanshyamdas s case. In view of the pronouncement of the Supreme Court in the two cases referred to above, it has to be held in this case that action taken against the petitioner under section 35 of the 1922 Act is discriminatory. The impugned order, is, therefore, set aside. The petition is accordingly allowed. No costs.
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