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1987 (9) TMI 4 - MADHYA PRADESH HIGH COURTExtract: .......t could not be rectified under section 154 on the view that it was a case covered by section 183(b) of the Income-tax Act, 1961 ? We, accordingly, direct the Tribunal to draw up a statement of the case and refer the aforesaid two questions to this court for its opinion. In the circumstances of the case, however, there shall be no order as to costs.
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