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1999 (4) TMI 45 - HC - Income TaxExtract: .......ment, it could not be held that the assessee defaulted in payment of the taxes. In the opinion of this court, the approach of the Tribunal is not correct. In the premises aforesaid, I am of the opinion that the petitioners are not entitled to any relief. The petitions deserve to be and are accordingly dismissed. There shall be no order as to costs.
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