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1991 (4) TMI 98 - HC - Income TaxExtract: .......estion No. 5 does not arise but question No. 6 is a question of law and we, therefore, direct the Tribunal to state the case and refer the following question to this court Whether, on a correct interpretation of the provisions of section 139, the provisions of section 271 (1) (a) were legally and correctly applied to the facts of the present case ?
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