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NOOR JEHAN versus IQBAL AHMAD KHAN


Sections 17 (2) and 28 on the factual aspect of the matter, finding the category of reference to the appellate assistant commissioner as well as the Income Tax Appellate Tribunal, that the sales tax officer had no new material to reopen the case under section 28. In which the question was raised. Question of law, the High Court refused to intervene

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