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1982 (12) TMI 28 - HC - Income TaxExtract: .......e Department and against the assessees. No costs. Oral S.C.L.P. Mr. Anjaneyulu, the learned counsel for the assessees, makes an oral request for certifying this case to be a fit one for appeal to Supreme Court under s. 261 of the I.T. Act. We are of the opinion that this is a fit case for appeal to Supreme Court and accordingly we certify the same.
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