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1982 (7) TMI 62 - HC - Income TaxExtract: .......sub-s. (2) of s. 220 of the Act. The law does not contemplate that, in cases where an application for rectification is made, the assessee can return the notice of demand and refuse to pay the tax till the rectification is done. We are, therefore, of the opinion that there is no merit in the petition. The petition is, therefore, summarily dismissed.
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