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1990 (10) TMI 28 - HC - Income TaxExtract: .......re answered in the affirmative, i.e., in favour of the assessee and against the Revenue. Since none has appeared for the assessee, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, B Bench, Patna, in terms of section 260 of the Act. G. G. SOHANI C. J. -I agree.
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