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1998 (10) TMI 13 - HC - Income Tax
Extract:
.......roceedings. As we have already held that the question suggested by the Revenue does not arise as a question of law from the order of the Tribunal, no fault can be found with the Tribunal rejecting the Department s application under section 256(1) of the Act. The present petition under section 256(2) is rejected though without any order as to costs.