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1996 (11) TMI 7 - KARNATAKA HIGH COURTExtract: .......to make an application under section 273A of the Income-tax Act and when that condition precedent is not fulfilled, I do not think either the order passed under section 273A of the Act is vitiated or the order passed under section 154 of the Act is erroneous in law. There are no merits in these petitions. Writ petitions are, accordingly, dismissed.
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