2002 (11) TMI 9

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....ingh ,  Ms. Garima Agarwal ,  Ms. Vanita Bhargava  and  Ms. Bina Gupta, Advocates ORDER The present appeal is from the decision of the High Court refusing to exercise powers under section 256(2) of the Income-tax Act, 1961 (the "Act"), in view of the earlier decision of the same High Court, namely (CIT v. Pratapgarh Cold Storage and Ice Factory [1982] UPTC 129). The question ....