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2007 (1) TMI 131 - HC - Income TaxExtract: .......cality but on the merits, I need not go into this issue. In so far as the present case is concerned, it is fully covered by the decision in K. C. Builders 2004 265 ITR 562 (SC) and Bandhu Machinery. Accordingly, the impugned order passed by the learned Additional Sessions Judge does not require any interference. This revision petition is dismissed.
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