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1969 (4) TMI 10 - HC - Income TaxExtract: .......ion 66(2). It follows, therefore, that if the two statements of the case come before the High Court not simultaneously but one after the other, the court will dispose them of separately and the Tribunal, therefore, also will have to pass two separate orders under section 66(5) of the Act. In our opinion, these petitions have not become infructuous.
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