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1976 (11) TMI 5 - ANDHRA PRADESH HIGH COURTExtract: .......d that the appeal was filed only on the question of interest under s. 139. Hence, the appeal was certainly maintainable as laid down by several decisions of the different High Courts. Under these circumstances, even question No. 3 cannot be said to arise out of the order of the Tribunal. This income-tax reference, therefore, fails and is dismissed.
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