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1988 (9) TMI 29 - MADHYA PRADESH HIGH COURTExtract: .......ome-tax Officer under section 171 of the Act recognising partition after making enquiry in that behalf ? The application is, therefore, allowed. The Tribunal is directed to state the case and to refer the aforesaid questions of law to this court for its opinion. In the circumstances of the case, parties shall bear their own costs of this reference.
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