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1978 (3) TMI 65 - HC - Income TaxExtract: ....... and found nothing in the said application which could be said to have been filed under sub-section (4) of section 273A. The petitioner did not make any prayer under this sub-section. Hence, the order of the Commissioner of Income-tax could not be said to be invalid on that ground. In the result, the writ petition fails and is dismissed with costs.
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