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Section 136 Income Tax Act (XI of 1922), Section 4 (2d) Reference Ordinance of facts recorded by the Income Tax Appellate Tribunal Section 136 of the Income Tax Act (XI of 1922), Section 4 (2D) of Section 136 of the Reference Is subject to action. The finding of facts recorded by the Income Tax Appellate Tribunal is bound to proceed under section 136 of the Ordinance.

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