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1991 (8) TMI 59 - GUJARAT HIGH COURTExtract: ....... references. We, therefore, direct that a separate reference will be registered for each assessment year. Reference for the assessment year 1972-73 shall be I. T. R. No. 109 of 1979 while references for the subsequent years shaft be registered and numbered as I. T. R. Nos. 109A, 109B and 109C of 1979. Office shall take necessary action accordingly.
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