1991 (1) TMI 82

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..... plications under section 256(2) of the Income-tax Act, 1961. They are : "(1) Whether, on the facts and in the circumstances of the case, failure on the part of the Income-tax Officer to make proper and adequate enquiries is by itself not sufficient to meet the requirement of section 263 which confers jurisdiction in respect of an order which is erroneous and prejudicial to the interests of the R .....

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