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1994 (3) TMI 169 - AT - Income TaxExtract: .......sition has been laid down by the Supreme Court in Rajinder Nath v. CIT 1979 120 ITR 14. We cannot therefore give effect to the argument of Mr. Das based on the provisions of section 153(3)(ii) of the Act. 12. In the result, the appeal is allowed. 13. In view of our order in the appeal, the stay petition becomes infructuous and is dismissed as such.
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