COMMISSIONER OF INCOME-TAX versus BHAGIRATH & BROS.
Failure to take necessary steps to dismiss the application due to absence of applicant and failure to take necessary steps, Indian Income Tax Act, 1961, Section 256 Indian Civil Procedure Code, 1908, Section 151 ; 0 3, RR 4 (1), 6 (2), and 9, RR 2, 4 and A 48, R 1 (1)
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