1991 (1) TMI 73

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....J. -No one is present for the respondent. Heard learned standing counsel for the Revenue. Learned counsel contends that, on the date the Income-tax Officer invoked his power under, section 154 of the Act and passed the order, the decision of the Punjab and Haryana High Court taking a view contrary to the one taken by the Delhi and Calcutta High Courts was not there. In our opinion, the follo....