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1988 (1) TMI 5 - MADHYA PRADESH HIGH COURTExtract: ....... was made, it was refused. It was also mentioned that the assessee s counsel was heard and no reasonable cause was shown. Therefore, the question is answered in the negative, in favour of the Revenue and against the assessee. Under the circumstances, there shall be no order as to costs, since the assessee has not appeared and opposed the reference.
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