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1971 (3) TMI 20 - HC - Income TaxApplication under section 151, Civil Procedure Code, praying the court to recall its order as reference was returned unanswered - held that section 151, Civil Procedure Code deals with advisory jurisdiction of the court under the Income-tax Act, so it is not applicable - it cannot be said that the order was a purely administraive order, so that section 21, General Clause Act, may be attracted - application is rejected as incompetent
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