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1984 (9) TMI 23 - ORISSA HIGH COURTExtract: .......false return. The evidence adduced by the assessee has also not been rebutted. After hearing counsel for both sides and considering the facts and circumstances of the case, we are of the view that no question of law arises out of the order of the Tribunal for consideration by this court. This S. J. C. application is, therefore, dismissed. No costs.
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