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1975 (4) TMI 12 - HC - Income TaxExtract: .......Orissa) , where, in similar, circumstances, this court refused to issue a direction to the Appellate Tribunal to state a case. We, accordingly, hold that no question of law emerges out of the appellate order of the Tribunal and, therefore, the application made by the revenue must stand rejected. We make no direction of costs. B. K. RAY J.--I agree.
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