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1995 (7) TMI 35

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..... Judge(s) : B. M. LAL., M. C. AGARWAL JUDGMENT This is a reference under section 256(2) of the Income-tax Act, 1961. The application was initially filed by learned counsel appearing for the asse .....

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..... admitting fresh evidence or material in an appeal against the ex parte assessment under section 144 of the Income-tax Act, 1961 ? " Rules 29, 30 and 31 of the Appellate Tribunal Rules (hereinafter .....

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