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1980 (4) TMI 196 - AT - Income TaxExtract: .......en paid before the file was taken up for hearing. We are therefore of the opinion that this is a fit case in which judicial discretion to exempt the assessee from the operation of the provision of s. 249(4) should be exercised in favour of the assessee. We therefore direct the CIT to entertain the appeals. 5. In the result, the appeals are allowed.
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