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2005 (2) TMI 108 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......is conclusion was arrived at after considering not only the submissions of the rival parties but the authorities of the various courts recorded in paras 4 and 5 of the order of the Tribunal. The finding of the Tribunal is prima facie a finding of fact. However, in the absence of any assistance from the assessee the reference is returned unanswered.