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2001 (4) TMI 49 - HC - Income TaxExtract: .......ished. Therefore, the above question, in cur opinion, also arises from the appellate order of the Tribunal. Accordingly, this application is allowed and we direct the Income-tax Appellate Tribunal, jaipur Bench, jaipur, to state the case and refer the aforesaid two questions of law to this court for its opinion. There shall be no order as to costs.
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