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1992 (12) TMI 22 - KARNATAKA HIGH COURTExtract: .......to consider this reference, we need not go into this question pertaining to the jurisdiction of the Bench of the Tribunal at Bangalore in entertaining the appeal of the assessee. Consequently, we are of the view that this reference to this court is not valid and it cannot be considered by this court the reference is accordingly returned unanswered.
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