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1989 (9) TMI 51 - GUJARAT HIGH COURTExtract: ....... under section 148 of the Income-tax Act. Considering all these aspects of the case as submitted by Mr. R. P. Bhatt in his argument and also taking into account the affidavit-in-reply, we do not find any point for granting the prayers made by the petitioner herein. For all these reasons, this special civil application is dismissed. Rule discharged.
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