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1981 (3) TMI 36 - MADHYA PRADESH HIGH COURTExtract: .......on Shri K. C. Mittal, advocate on November 17, 1971, was a valid service ? We, therefore, require the Appellate Tribunal to state the case for each of the two assessment years, namely, 1968-69 and 1969-70, and refer the respective questions. There shall be no order as to the costs of these references which shall be borne by the parties as incurred.
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