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1996 (5) TMI 10 - MADHYA PRADESH HIGH COURTExtract: ....... answer of this court. We have gone through the record and we are of the opinion that it is purely a question of fact and not a question of law. Therefore, we hold that the initiation of proceedings under section 148 of the Income-tax Act is wholly justified. Hence, we answer the aforesaid question in favour of the Revenue and against the assessee.
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