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1985 (7) TMI 346 - RAJASTHAN HIGH COURT]Extract: ....... section 15(3A) of the Act, as they existed prior to the amendment of 1984. Therefore, the application filed in the present case by the assessing authority cannot be treated as a revision petition under section 15(1) of the amended provisions of the Act. The reference application is consequently dismissed as not maintainable. Application dismissed.
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