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1947 (8) TMI 3 - HC - Income TaxExtract: .......lication for refund under Section 48 of the Act cannot be sustained, and the question referred to us must be answered in the negative. As the answer is however based on a ground which does not appear to have been taken before the Tribunal, I make no order as to costs. GENTLE, C.J.-I agree and have nothing to add. Reference answered in the negative.
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