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1990 (12) TMI 53 - ALLAHABAD HIGH COURTExtract: .......7(2B) of the Income-tax Act, 1961 ? We have heard learned counsel for the petitioner. None appears for the respondent, though served. In view of the Full Bench decision of this court in Phool Chand Gajanand v. CIT 1989 177 ITR 265, the question has to be answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No costs.
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