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1960 (3) TMI 63 - HC - Income TaxExtract: .......eedings for the year 1945-46 was, therefore, not justified. In this connection, we may refer to a decision of the Patna High Court in CIT v. Darolia & Sons 1955 27 ITR 515 which supports our view expressed above. For the reasons given by us above, we answer the question referred to us in the negative. The assessee will be entitled to the costs.
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