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2007 (3) TMI 275 - HIGH COURT OF ALLAHABADExtract: .......come-tax Act, 1961, the Tribunal has power to grant the interim order. It has further held that Section 265 of the Income-tax Act, 1961 corresponds to Section 35N of the Act and, therefore, the view of the Tribunal that the bar of Section 35N also comes into play is not correct. Subject to the aforesaid observations, the writ petition is dismissed.
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