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1991 (4) TMI 455 - AT - Income TaxExtract: .......legal proceedings thereupon. We are therefore of the view that the provisions of section 254(3) have been complied with leaving nothing further to be done in the matter by the Tribunal. In the circumstances, we are unable to lend support to the stand of the assessee. 18. In the result, the Miscellaneous Petition of the assessee is dismissed hereby.
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