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2000 (4) TMI 4 - SC - Income TaxWhen the parties enter into a clear contract creating mutual rights & obligations, the parties are bound by it and the extraordinary jurisdiction of the HC under article 226 of the Constitution cannot be allowed to be utilised for enforcing an obligation in departure from the terms of the agreement - the transferee-petitioners not entitled to any relief but are at liberty to have their remedy against the transferor and seek return of the money paid by them to the transferor under the agreement
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