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1993 (12) TMI 4 - HC - Income TaxExtract: .......2 ITR 552, on the scope of section 273A of the Act, has held that unless the conditions precedent contemplated under section 273A of the Act are complied with, the assessee cannot invoke the provisions of that section. This ratio squarely applies to the facts of the case on hand. In the result, the writ petition fails and it is dismissed. No costs.
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