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1997 (4) TMI 21 - RAJASTHAN HIGH COURT
Extract:
.......treated the amendment application as rejected, the judgment of the Income-tax Appellate Tribunal which was sought to be assailed before us in the writ petition, is also not permitted to be assailed in the writ petition. The Writ petitioner must seek its relief on merits before the appropriate forum. The writ petition, having no force, is dismissed.