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1997 (2) TMI 52 - PATNA HIGH COURTExtract: .......visions of sub-section (9) of section 171 of the Act. Accordingly, the question referred to this court in these references is answered against the Revenue and in favour of the assessee. In the circumstances of the case, we direct that there shall be no order as to costs. Let a copy of this order be communicated to the Income-tax Appellate Tribunal.
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