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2001 (4) TMI 39 - MADHYA PRADESH HIGH COURTExtract: .......been decided finally. The matter stands remanded back to the Revenue/concerned authorities for an inquiry to be conducted in view of the provisions of section 226(3) of the Income-tax Act by setting aside the judgment and order passed by the learned single judge which has been assailed by this appeal. The appeal is allowed with no order as to cost.
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