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1974 (3) TMI 10 - HC - Income TaxExtract: ....... Assistant Commissioner by virtue of power under sub-section (4) of section 31 of the Indian Income-tax Act, 1922. In the aforesaid view of the matter we are of the opinion that the learned judge came to the right conclusion. The appeal fails and is accordingly dismissed. There will be no order as to costs. R. N. PYNE J.--I agree. Appeal dismissed.
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