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1995 (7) TMI 4 - HC - Income TaxExtract: .......under section 201(1) read with sections 221 and 201(1A) of the Income-tax Act for the assessment years 1982-83 (exhibit-D) is quashed. Rule is made absolute. No order as to costs. We hold the reference incompetent and direct that the matter be placed before the appropriate Division Bench for appropriate orders on the appeal, in accordance with law.
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