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1990 (4) TMI 310
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....vementioned writ petitions as they raise common questions of law and facts. It is submitted by the learned counsel for the petitioners that the points raised in these writ petitions stand squarely covered by a Division Bench decision of this Court in S. Mubarik Shah Naqshbandi v. CIT [1977] 110 ITR 217 and the petitions be allowed in the same terms. It is submitted by Mr. Thakur the learned counse....