1992 (8) TMI 58

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a statement of the case in all the matters and refer the following common questions to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in setting aside the order of the Commissioner of Income-tax passed under section 263 holding that it was based on mere suspicion and surmises ? 2. Whether, on th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X