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Bar on subsequent application.

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..... ication under section 273 in relation to any other matter if— (a) an order passed under sub-section (1) of section 277 provides for the imposition of a penalty on that person under section 230; or (b) .....

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..... the case of the person; or (b) where any material, seized or obtained in pursuance of a requisition in the case of another person, has a bearing on the determination of the tax bases of the person mak .....

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