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2001 (2) TMI 46 - HC - Income TaxExtract: .......or advocate, for the petitioner. In our opinion, the question sought by the Revenue merits consideration by this court because it involves interpretation of the ambit and scope of section 143(1)(a) of the Act. Hence, we allow the petition and direct the Tribunal to draw up a statement of the case and refer the aforementioned question to this court.
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