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1986 (11) TMI 15 - HC - Income TaxExtract: .......er proposed. Learned counsel for the assessee makes an oral request for grant of certificate to appeal to the Supreme Court under section 261 of the Income-tax Act on the ground that the present case is a fit one to appeal to the Supreme Court. We are not, however, satisfied that this is a fit case as such. The oral request is accordingly rejected.
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