1990 (7) TMI 62

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..... ing this court to refer the following two questions: "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the initiation of proceedings under section 147(a) was invalid ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in quashing the assessment framed .....

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