1991 (8) TMI 25

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..... R. R. MISRA JUDGMENT The judgment of the court was delivered by A. P. MISRA J. - In the present applications tinder section 256(2) of the Income-tax Act, 1961, the Revenue has sought for refer .....

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..... arlier order holding that there was no material before the Commissioner of Incometax to justify his findings that the assessment made under section 143(1) was erroneous and prejudicial to the interest .....

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