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1967 (11) TMI 8 - SC - Income TaxTribunal omitted to consider the facts stated for the first time in petition for reference u/s 66(2)- Tribunal was right in law by basing their decision on a part of the evidence ignoring the statement made in petition for reference - High Court was incompetent to direct the Tribunal to state the case on the question which was directed to be referred and dealt with by the High Court - revenue's appeal is allowed and the order passed by the High Court is set aside
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