Amendment of section 27

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..... ng sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1981, namely:— "(3B) The High Court may admit an application after the expiry of the p .....

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..... of the order of Tribunal refusing to state the case on the ground that no question of law arises. The assessee or the Commissioner may within the said period apply to the High Court to require the Tr .....

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