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1981 (6) TMI 9 - GAUHATI HIGH COURTExtract: .......hold that no question of law arises to be referred for the opinion of the High Court and we, therefore, are not inclined to call for statement of the case on the question of law sought to be raised by the petitioner in these applications under s. 256(2) of the I.T. Act. In the result, both the petitions stand rejected. We make no order as to costs.
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