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1991 (12) TMI 24 - HC - Income TaxExtract: .......n revisional jurisdiction under section 263 of the Income-tax Act could not be sustained. No referable question of law arises out of the above order passed by the Tribunal and hence the application under section 256(1) of the Income-tax Act was rightly rejected. In the result, these applications are dismissed. Rule discharged. No order as to costs.
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