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1986 (9) TMI 42 - HC - Income TaxExtract: ............ her of the two parties. Consequently, we do not consider the present case as a fit one where we should exercise our discretion conferred under section 256(2) of the Income-tax Act and call for a statement of the case from the Income-tax Appellate Tribunal. This application is accordingly rejected. No order as to costs.
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