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1989 (7) TMI 14 - HC - Income TaxExtract: .......-tax Officer has not made out any case whatsoever for invoking the provisions of section 79(b) of the Act. For the reasons aforesaid, we answer these questions, referred at the instance of the Revenue, in the affirmative and in favour of the assessee and against the Revenue. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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