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1996 (3) TMI 117 - ALLAHABAD HIGH COURTExtract: ....... accordance with law when the matter was arguable and there was no mistake apparent on the record ? Question No. 1 covers questions Nos. 2 and 3 hence those questions need not be called for. Hence, we direct the Income-tax Appellate Tribunal to prepare a statement of the case and refer the aforesaid question for our opinion. Application is allowed.
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