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The High Court of Bombay criticized the Revenue Department for not providing necessary books to the assessee's counsel in a timely manner for an Income-tax Reference from 1974. Despite repeated warnings, the court found no improvement in the situation and declined to answer the question due to the Department's failure to prosecute the reference properly. No costs were awarded. (Case citation: 1982 (7) TMI 23 - BOMBAY High Court)
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