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2009 (7) TMI 916 - AT - Income TaxExtract: .......i AIR 970 SC 1273. In view of the above legal and factual discussions, the issues raised by the assessee in the impugned Miscellaneous Application don rsquo t fall within the purview of section 254(2) of the Act. Hence, the impugned miscellaneous application of the assessee is dismissed. 9. In the result, the miscellaneous application is dismissed.
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