1991 (1) TMI 112

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..... . SHARMA JUDGMENT By this application the Department is asking this court to refer the following question under section 256(2) of the Income-tax Act, 1961 : "Whether, on the facts and in the ci .....

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..... in Shiv Narain Agarwal v. CIT [1983] 139 ITR 999 (All). The ground on which the reference is sought is that an appeal is pending in the Supreme Court against the judgment of this court. It is not brou .....

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