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1994 (9) TMI 6 - MADHYA PRADESH HIGH COURTExtract: .......44(1A) of the Act, the appellate authority should not have directed consideration of the claim under sections 214 and 244 of the Act. The fact that the assessee quoted the wrong provision of law could not be a good reason to deny relief if otherwise he is entitled to it. We find no question of law arising in this case. The application is dismissed.
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