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1989 (9) TMI 69 - HC - Income TaxExtract: .......unal. So, we are of the view that question No. 2, referred to us by the Income-tax Appellate Tribunal, does not really arise out of the appellate order. We decline to answer question No. 2. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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