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1973 (3) TMI 49 - HC - Income TaxExtract: .......ence of any question to the High Court is by filing an application under section 66(1) and, if that is refused, to apply to the High Court under section 66(2). Therefore, we have to hold that the reference is not properly before us and accordingly we return the reference unanswered. The assessee will be entitled to his costs. Counsel s fee Rs. 250.
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