1991 (8) TMI 25

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the Revenue has sought for reference of the following questions of law : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in vacating the order of the Commissioner of Income tax passed tinder section 263 of the Incometax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X