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1995 (4) TMI 20

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....udgement / Order / Decisions)<br>Dated:- 26-4-1995<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. P. SETHI., S. S. SUDHALKAR&nbsp; JUDGMENT No one has appeared for the respondent after February 4....

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.... this court for our opinion. The point raised in the petition cannot be termed a question of fact inasmuch as the liability is sought to be determined after the interpretation of the provisions of sec....