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....r , B. V. Balaram Das and Ms. Sushma Suri, Advocates) For the Respondent : Krishnanand Pandeya, Advocate ORDER The question that the High Court was called upon to answer read thus: "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was justified in law in upholding the order of the Deputy Commissioner of Income-tax (Appeals), Indore, di....