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    <title>1984 (5) TMI 23 - PUNJAB AND HARYANA High Court</title>
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    <description>The court remitted the case back to the lower court as the Income-tax Officer failed to provide the specific order of the Central Government justifying the privilege claimed under section 138(2) of the Income Tax Act, 1961. The revision petition was allowed, setting aside the impugned order, and directing further proceedings before the Additional District judge in compliance with the law. Parties were instructed to appear on a specified date for subsequent actions.</description>
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      <description>The court remitted the case back to the lower court as the Income-tax Officer failed to provide the specific order of the Central Government justifying the privilege claimed under section 138(2) of the Income Tax Act, 1961. The revision petition was allowed, setting aside the impugned order, and directing further proceedings before the Additional District judge in compliance with the law. Parties were instructed to appear on a specified date for subsequent actions.</description>
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