1982 (2) TMI 151

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....tra shift allowance. This order was passed after the ITO dt. 22nd July, 1978 under s. 154 was passed. The facts leading to the passing of the order under s. 154 are same as those for the passing of the order under s. 147(b). The facts of this case have been discussed by us while deciding the appeal relating to order under s. 154. We, therefore, would not repeat them here. The point according to us....