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1988 (8) TMI 49 - MADHYA PRADESH HIGH COURTExtract: .......-tax Officer to make fresh assessment in the light of the provisions of section 64(1)(ii) of the Act ? 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 application.
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