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1924 (12) TMI 2 - HIGH COURT OF ALLAHABADExtract: .......in the original proceedings before the Income Tax Officer, and also submitted clearly and definitely to the Commissioner by way of appeals, so as to enable him to pass a decision upon them, and to set out the facts in stating the case, which raise the law point. We are clearly of opinion that no question of law arises. The application is dismissed.
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