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    <title>1978 (4) TMI 32 - ALLAHABAD High Court</title>
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    <description>The court allowed the petition, quashed the order of the Board of Direct Taxes, and remitted the matter for fresh consideration by the Notified Authority under section 132(11) of the Income Tax Act. The court directed the Notified Authority to decide the application in accordance with the law, disregarding the findings of the assessment order against the jeweler firm. The petitioners were awarded costs for the proceedings.</description>
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      <description>The court allowed the petition, quashed the order of the Board of Direct Taxes, and remitted the matter for fresh consideration by the Notified Authority under section 132(11) of the Income Tax Act. The court directed the Notified Authority to decide the application in accordance with the law, disregarding the findings of the assessment order against the jeweler firm. The petitioners were awarded costs for the proceedings.</description>
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