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1951 (5) TMI 10 - HC - Income TaxExtract: .......ion of an arbitrary assessment. It is merely a question whether an assessee has established a particular fact. I do not think therefore there is any question of law upon which we can require a reference to be made. I would therefore dismiss this application with costs which I would assess at ₹ 150. FALSHAW, J.--I agree. Application dismissed.
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