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1962 (7) TMI 50 - ALLAHABAD HIGH COURT
Extract:
.......tionality of the second proviso to section 34(3) and of the correctness of the decision of a Division Bench of this court in Pt. Hazari Lal v. Income-tax Officer 1960 39 I.T.R. 265 might be involved. I agree with Jagdish Sahai J. that for the decision of this case it is not necessary to go into those questions. Question answered in the affirmative.