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1957 (5) TMI 43 - HC - Income TaxExtract: .......of the petitioner Ahmed Koya. We have already held that factually the assessment was made under section 42(1) in the name of the non-resident principal. The rule nisi issued in W.P. Nos. 601 and 602 of 1953 will stand discharged; and the petitions are dismissed, but without any order as to costs. Reference answered accordingly. Petitions dismissed.
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