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1972 (12) TMI 4 - SC - Income TaxContention that the finding of the Tribunal in this case that the finding given by the Appellate Assistant Commissioner at the earlier stage is a finding necessary for the disposal of the case, is a finding of fact and, therefore, the HC could not have interfered with that finding - no such contention was taken up before the HC or in the memorandum of appeal - conclusion of the Tribunal as to the scope of the Appellate Asst. Commissioner's finding is not a finding of fact but one of law
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