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1990 (11) TMI 49 - ALLAHABAD HIGH COURTExtract: ....... v. CWT 1979 119 ITR 258 (All), we are of the opinion that questions of law do arise but it would be sufficient if we refer questions Nos. 1 and 3 since question No. 2 is implicit in these two questions. Accordingly the Tribunal shall state questions Nos. 1 and 3 under section 27(3) of the Wealth-tax Act. The application is disposed of accordingly.
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