2007 (10) TMI 665

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income Tax Act, 1961('the Act') relevant for the Assessment Year 1972-73, the following question of law has been referred for our opinion: "Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal ('Tribunal') was justified in holding that the appeal by the assessee to the Commissioner of Income Tax (Appeals) ['CIT(A)'] was incompe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X