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1987 (10) TMI 42 - HC - Income TaxExtract: .......d that gave rise to a question of law. But on the facts and circumstances of the case, there was no duty on the assessing officer to issue summons, inasmuch as the assessee failed to furnish the address of the purchaser to the assessing officer. Therefore, the questions proposed by the assessee do not arise. The application is accordingly rejected.
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