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    <title>1987 (3) TMI 513 - HIGH COURT OF PATNA</title>
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    <description>The High Court of Patna ruled in favor of the Revenue in a case involving the incorrect assessment of a lady taxpayer under the IT Act, 1961. The Court held that the taxpayer was wrongly assessed under a scheme that excluded ladies and minors, with the Income-tax Officer failing to conduct a proper inquiry. Consequently, the Commissioner of Income Tax was justified in setting aside the assessment, with the Court deciding in favor of the Revenue on all three questions against the assessee.</description>
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