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1996 (2) TMI 121 - KERALA HIGH COURTExtract: .......ther than to exercise our powers under section 256(2) of the Income-tax Act to direct reference of questions Nos. 1 to 4 to this court after drawing up the required statement of the case. In view of the age of the proceedings, the Income-tax Appellate Tribunal, Cochin Bench, is directed to treat this proceeding as an expedited matter by this court.
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