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1983 (7) TMI 28 - MADHYA PRADESH HIGH COURTExtract: .......the fact that the assessee had filed revised returns prior to the service of notice under s. 148 of the Act, cannot be held to be a question of law. Under the circumstances, the Tribunal was right in rejecting the prayer of the applicant in that behalf. The application is, therefore, rejected. Parties shall bear their own costs of this application.
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