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2004 (1) TMI 9

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....-<br>Income Tax<br>Judge(s)&nbsp; : B. C. PATEL., BADAR DURREZ AHMED. JUDGMENT Admit. Paper book would be filed by the appellant within a period of three months as per rules. Against the order ma....

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....is delay in payment. In the opinion of the court, the following question of law is required to be examined considering the facts and circumstances of the case: "What would be the date for reckoning t....