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Narpat Singh Malkhan Singh [1981] 128 ITR 77 and Jaora Sugar Mills Ltd. v. Union of India [1982] 134 ITR 385. It was held that ... that Commissioner has no jurisdiction and that the Jaora Sugar Mills Ltd. 's case (supra) does not lay down correct law. This judgment

Madhya Pradesh High Court in the case of CIT v. Jaora Oil Mill [1981] 129 ITR 423. But, we find that as against this decision