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1991 (7) TMI 4 - CALCUTTA HIGH COURTExtract: .......the judgment of this court in CIT v. Karam Chand Thapar and Bros. (Coal Sales) Ltd. 1979 117 ITR 621, on the oral application of counsel for the Revenue, we certify that this is a fit case for appeal to the Supreme Court. Let the certificate in terms of section 261 of the Income-tax Act, 1961, be issued expeditiously. SHYAMAL KUMAR SEN J. -I agree.
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