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1992 (7) TMI 331 - HC - Income Tax
Extract:
.......st, an application under s. 256(2) was rejected by this High Court. In our view, therefore, the answer to the question is obvious. 5. We may also point out that the question as framed is somewhat misleading and is based on misconception, in so far as it reproduces the language used by the ITO which we have explained earlier. The rule is discharged.