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1987 (7) TMI 32 - ANDHRA PRADESH HIGH COURTExtract: ....... to appeal to the Supreme Court under section 261 of the Income-tax Act. We do not, however, think that this is a fit case to be certified under the said provision more particularly in view of the fact that the judgment of this court in R.C. No. 13 of 1979 relating to an earlier assessment year has become final. The request is, therefore, rejected.
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