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2014 (4) TMI 218 - SC - Income TaxPower of the High Court u/s 260A(4) of the Act - Questions in the memo rejected – Held that:- The Revenue is under some mis-conception – The High Court's power to frame substantial question(s) of law other than the questions on which appeal has been admitted remains u/s 260A(4) - This power is subject to the conditions that the Court must be satisfied that appeal involves such questions and the Court has to record reasons – there is no justifiable reason to entertain the petition – Decided against Revenue.
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