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2000 (7) TMI 259 - ITAT PUNEExtract: .......clusion on a point, but differ in the reasoning or reasons for arriving at the conclusion, the provision in the sub-section does not apply, and the question of any reference to one or more of the other members does not arise. 4. In the light of above discussion, we decline to interfere. 5. In the result, the miscellaneous, application is dismissed.
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