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2006 (10) TMI 461 - HC - Income TaxExtract: .......08 ITR 995 (Guj.) and Pravin Chand Mohin Kumar v. CIT, (1994) 208 ITR 11 (Raj.). Concurring with the view already expressed by this Court in Raghunath Dass Sethi's case (supra). None appears for the assessee. Following the above view, we answer the question in favour of the revenue and against the assessee. Reference is disposed of accordingly.
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