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1960 (3) TMI 40 - ANDHRA PRADESH HIGH COURTExtract: ....... no return is made or if made has been rejected by the taxing authority for any of the reasons, and the taxing authority has recourse to rule then it should be dealt with under rule 32, i.e., within the period fix under rule 32. In these circumstances, we cannot accept this revision case and it has to be dismissed without costs. Petition dismissed.
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