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2000 (11) TMI 85 - HC - Income TaxExtract: .......ts have taken a view that some proceeding must be pending before the same authority, but we do not think this can be made an absolute principle. Section 131 is a machinery provision and must be interpreted in a manner which makes the machinery workable and practicable. In view of the above this petition fails and is dismissed. No order as to costs.
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