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1980 (5) TMI 5 - HC - Income TaxExtract: .......find that the question sought to be called for from the Tribunal does not arise out of the impugned order as the same is based on the findings of facts by the Tribunal. Accordingly, we are not inclined to call for a statement of case on the question of law sought to be raised by the petitioner from the Tribunal. Hence, these petitions are rejected.
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