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1953 (3) TMI 26 - BOMBAY HIGH COURT
Extract:
.......issued under Section 22(4). In fact what was held was that he was not so prevented. Therefore, we will insert the word "not" before the word "prevented", and after re-framing the question answer it in the affirmative. The assessee to pay the costs. Notice of motion dismissed. No order as to costs. Reference answered accordingly.