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1981 (4) TMI 90 - ORISSA HIGH COURTExtract: .......e matter of submission of the return and the absence of the particulars of assessee s Share income from the two firms had led to this position. We think the finding is one of fact and no question of law as such arises in case of this type. We are, therefore, not inclined to call for a statement. The application is, accordingly, dismissed. No costs.
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