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1987 (10) TMI 17 - RAJASTHAN HIGH COURTExtract: .......e Income-tax Act. We could have examined this aspect only if the Revenue had filed a writ petition under article 226 of the Constitution of India. In the result, we are inclined to hold that this petition is not maintainable under section 256(2) of the Income-tax Act and the same is hereby dismissed but we leave the parties to bear their own costs.
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