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1996 (8) TMI 65 - PUNJAB AND HARYANA HIGH COURTExtract: .......l heirs. From the controversy as emerging from the facts of the case, the Income-tax Appellate Tribunal is directed to state the case and refer the following question of law to this court for opinion Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in annulling the assessment ? Ordered accordingly. No costs.
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