1990 (12) TMI 43

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..... inion that a question of law does arise from the order of the Tribunal. The assessee has asked three questions to be referred, namely: "(1) Whether, in view of the fact that the Commissioner of Incometax (Appeals) has allowed the appeal of the assessee against the order under section 154 on the ground that the order of the Income-tax Officer has merged in the appellate order, therefore, the Inco .....

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