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1995 (3) TMI 457

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....revision case was filed out of time. C.M.P. No. 700 of 1995, filed to condone the delay, has been dismissed by a separate order. So this tax revision case has only to be dismissed as barred by limitation. 2.. After going through the records, we are satisfied that the tax revision case is liable to be dismissed on merits summarily. The respondent-company was bound to file the return of income on o....