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1980 (10) TMI 47 - GUJARAT HIGH COURT
Extract:
....... at the time of the original assessment proceedings, the ITO concerned should have taken the initiative in guiding the assessee before us in claiming this relief under s. 2(5)(a)(iii) of the relevant Finance Act. It is because of the above-mentioned circular alone that we are passing this order. There will be no order as to costs of this reference.