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1979 (12) TMI 98 - AT - Income TaxExtract: .......estion is quite genuine and was bona fidely executed. Thus, the Competent Authority was not justified in starting proceedings under s. 269C of the IT Act, 1961. 19. For the reasons discussed above, the order of the Competent Authority passed under s. 269F(6)should be cancelled. Accordingly, it is cancelled. 20. In the result, the appeal is allowed.
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