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2013 (3) TMI 309 - SC - Income TaxRejection of questions raised in the memo of appeal before the High Court - Held that:- The High Court's power to frame substantial question(s) of law at the time of hearing of the appeal other than the questions on which appeal has been admitted remains under Section 260A(4). This power is subject to two conditions, i.e. the Court must be satisfied that appeal involves such questions, and the Court has to record reasons therefor. No justifiable reason to entertain this special leave petition, although delay of 72 days condoned.
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