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1924 (11) TMI 3 - HC - Income TaxExtract: .......ties. The real question is whether there was in the circumstances of the case, any mistake apparent from the record of the assessment which would entitle the assessee to a refund. In my opinion, there was not. The Commissioner of Income Tax is entitled to the costs of this Reference and we assess a hearing fee of ₹ 200. Foster, J. 6. I agree.
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