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1986 (2) TMI 149 - ITAT PUNEExtract: .......nstructions on a point of law are binding or not, the ITO could not have brushed aside the opinion and proceeded as if they did not exist. If he was aware of the contents of the circular the last that was expected is expression of respectful disagreement or reference under section 144A. Neither course is adopted by the ITO. 29. Appeal is dismissed.
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