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2009 (6) TMI 954 - MADRAS HIGH COURTExtract: ....... escapement assessment , for which alone invoking of section 16(1)(a) of the Act, is permissible under the provisions of the Act. In such circumstances, we do not find any merit to entertain this tax revision inasmuch as we do not find any question of law involved in this revision. The revision fails and the same is accordingly dismissed. No costs.
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