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2004 (9) TMI 98 - MADHYA PRADESH HIGH COURTExtract: ....... aforesaid, we notice that the appeal has no substance whether we take it to be a hearing prior to admission or after admission because the question posed which could be held to be question of law it has to be answered against the assessee. So in either event, the appeal is held to be devoid of substance. It fails and is hereby dismissed. No costs.
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