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1982 (10) TMI 7 - MADHYA PRADESH HIGH COURTExtract: .......ny action under s. 263 of the Act. But the question of Jurisdiction of the Commissioner was not raised before the Tribunal. We, therefore, refrain from expressing any opinion in that behalf. Therefore, our answer to the question referred to this court is in the negative and against the assessee. Parties shall bear their own costs of this reference.
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