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1986 (2) TMI 115 - AT - Income TaxExtract: .......favours the citizen should be adopted. Therefore, the construction that we have placed upon the Explanation, even considering the arguments of the revenue, does not admit of the Commissioner s jurisdiction on this case on the date, when he made the order. Therefore, his order is a nullity and non est in law. It is vacated. 8. The appeal is allowed.
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