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1966 (6) TMI 6 - CALCUTTA HIGH COURTExtract: .......red upon the Income-tax Officer to call for the account books under section 131 of the Act cannot be taken away or whittled down because of the limitations imposed by the proviso to section 142 of the Act. In that view of the matter this application fails and is dismissed. The rule is discharged. Each party to pay its own costs. Petition dismissed.
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