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1992 (3) TMI 60 - HC - Income TaxExtract: .......e years despite the rejection of his earlier applications. All that we are required to answer is the effect of the omission of section 245D(1A) on the validity of a fresh application when the earlier application had been rejected by invoking the provisions of section 245D(1A). Subject to the above, we agree with the order by Member Shri Rangarajan.
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