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1998 (8) TMI 66 - KARNATAKA HIGH COURTExtract: .......ne of the requirements, non-compliance with the same would take the case of the assessee out of the purview of the said provisions. The CIT was in that view perfectly justified in rejecting the petitioner s application. There is no merit in this Petition, which fails and is hereby dismissed, but in the circumstances, without any orders as to costs.
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