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1988 (1) TMI 9 - HC - Income TaxExtract: .......section 254(1) as well as under section 254(2) and the petitioner, in fact, has availed of the remedy of reference against the former. The petitioner having alternative remedy by way of reference under section 256(1) to the Tribunal, we decline to exercise our extraordinary jurisdiction under article 226. The writ petition is accordingly dismissed.
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