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2004 (10) TMI 603

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..... arma JUDGMENT B. C. Patel, CJ. These three appeals relate to the asst. yrs. 1985-86, 1986-87 and 1987-88. 2. Without entering into the controversy whether the appeals as filed are maintainable or a petition under Art. 226 is required to be filed, we are disposing of these proceedings. 3. The Settlement Commission made an order under s. 245D(4) of the IT Act, 1961. In these case .....

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