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1996 (12) TMI 133 - AT - Income TaxExtract: .......eram s case I hold that the reference ought to have been granted to the High Court under section 256(1) of the Income-tax Act. Thus, I fully agree with Shri V.K. Sinha, the learned Accountant Member s order dated 9-3-1995. I direct that the matter should go back before the Division Bench which is expected to follow the majority view in this matter.
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