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1991 (1) TMI 62 - ALLAHABAD HIGH COURTExtract: .......a High Court in Jagan Nath Pyare Lal v. CIT 1973 92 ITR 207. Having heard counsel for both the parties, we are of the opinion that question No. 1 does arise from the order of the Tribunal and, accordingly, the applications are allowed in part. The Tribunal is directed to state question No. 1 aforementioned under section 256(2) of the Act. No costs.
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