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1999 (8) TMI 36 - HC - Income TaxExtract: .......e Board to direct the Income-tax Officer to accept the hypothetical claim of the petitioner for refund of the advance tax paid by him or a part thereof. The claim of the petitioner is wholly misconceived and the petitioner is not entitled to any relief. In the premises, this writ petition is devoid of any merit and hence dismissed. Rule discharged.
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