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1984 (7) TMI 342 - KARNATAKA HIGH COURTExtract: .......83(2) Income-tax Act, 1961 which is similar to rule 43(2) of the Karnataka Sales Tax Rules. In view of this position in law, we do not think that we can find fault with the assessing authority for not rectifying the ex parte assessment orders. In the result, these petitions fail and are dismissed. In the circumstances, we make no order as to costs.
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