1991 (4) TMI 30

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..... JUDGMENT This is an application under section 256(2) of the Income-tax Act at the instance of the Revenue and pertains to the assessment year 1984-85. We have heard learned counsel for the parti .....

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..... n the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in following its earlier order holding that there were no material before the Commissioner of Incometax to .....

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