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1956 (12) TMI 52 - CALCUTTA HIGH COURTExtract: .......r and the owner. 13. In my opinion, therefore, the Income Tax authorities have rightly taken steps under Section 18 (3-B) of the Indian Income Tax Act, and the petitioner has not been able to satisfy me that any interference is called for. That being so, this application must fail. The rule must be discharged but there will be no order as to costs.
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