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1986 (11) TMI 17 - RAJASTHAN HIGH COURTExtract: .......the application under section 256(1) of the Act was preferred by the Department for referring question No. 1, the Tribunal was not competent to refer question No. 2 at the instance of the assessee on an application filed by the Department and the reference on that question must be considered to be void. Therefore, we refuse to answer that question.
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