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1981 (9) TMI 253 - PUNJAB AND HARYANA HIGH COURTExtract: .......proper statement of the case should be submitted because we have come across a large number of cases where the Financial Commissioners have not stated a case under section 22(4) properly thereby necessitating our remitting the cases back to the Tribunal for a proper statement of the case. There will be no order as to costs. SANDHAWALIA, J.-I agree.
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