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1971 (7) TMI 15 - HC - Income TaxExtract: .......ner before me, and a finding whether the 51.59 acres of land are held by the petitioner in trust or otherwise, ought to be rendered thereafter. After deciding the question on the material available, the Commissioner shall assess the petitioner in accordance with law. In the result, both these writ petitions are allowed. No costs. Petitions allowed.
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