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1968 (11) TMI 19 - HC - Income TaxExtract: ....... of the form under rule 6. In either case, there was material defect in the application for renewal. The application for renewal was, therefore, rightly dismissed. We answer the question referred to the court in the affirmative, and against the assessee. The assessee shall pay the Commissioner of Incometax, U.P., Rs. 200 as costs of this reference.
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