1995 (4) TMI 3

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..... nd Vinay Vaish, Advocates JUDGMENT This is a direct reference under section 257 of the Income-tax Act, 1961. The two questions which are referred for our decision read as under : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in holding that the reassessment under section 147(a) of the Income-tax Act, 1961, cannot include items alrea .....

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