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1992 (10) TMI 12 - BOMBAY HIGH COURTExtract: .......o give notice. The conclusion is thus inevitable that the Income-tax Rules could not fix a time-limit for submitting the application in Form No. 10 under rule 17 and, therefore, the Tribunal was correct in its conclusion. Under the circumstances, both the questions are answered in the affirmative and in favour of the assessee. No order as to costs.
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