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1984 (7) TMI 35 - MADHYA PRADESH HIGH COURTExtract: .......plicant do not arise. Therefore, we are unable to agree with the learned counsel for the assessee that questions of law as proposed by them do arise and the Tribunal should be called upon to draw up a statement of the case and refer the same to this court for its opinion. In the result, the petition fails and is dismissed with no order as to costs.
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