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1996 (1) TMI 81 - GUJARAT HIGH COURTExtract: .......d the returns previously and no other material whatsoever was before him. To justify the exercise of the powers under section 147(b) of the Act, there must be other material and not the same material which was considered. In the circumstances, we find no substance, hence the applications stand rejected. Rule is discharged with no order as to costs.
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