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1997 (1) TMI 26 - HC - Income TaxExtract: ....... being before the High Court, the High Court has no jurisdiction to go behind or question the statements of fact made by the Tribunal. The order of the Tribunal is concluded by the findings of fact. In our opinion, no statable question of law arises for reference. The application under section 256(2) of the Income-tax Act is, accordingly, rejected.
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