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1968 (7) TMI 13 - ALLAHABAD HIGH COURTWrit petition against the order of the Munsif - production of the statement - neither the repeal of the Income-tax Act of 1922 nor the enactment of the Income-tax Act of 1961 nor indeed the omission of section 137 from the Act of 1961, had obliterated the obligation imposed by section 54. The income-tax authorities as also the petitioner were justified in their stand that the statement in question could not be produced in court and the learned Munsif was not right in insisting upon its production
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