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1981 (3) TMI 70 - HC - Income TaxExtract: .......was the transferor, there could not be any question of untrue statement about the agreed consideration in the instrument of transfer on the basis of which the impugned notices were issued and, accordingly, we are not inclined to grant the certificate for appeal as prayed for. The oral prayer for a certificate is disallowed. A. K. SARKAR J.-I agree.
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