1988 (10) TMI 5

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d to this court for the assessment years 1972-73, 1974-75 and 1976-77, one at the instance of the assessee. The question which has been referred to this court at the instance of the Commissioner of Income-tax, West Bengal III, Calcutta, is as follows : "Whether, on a proper construction of section 80J of the Incometax Act, 1961, read with rule 19A of the Income-tax Rules, 1962, the Tribunal was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X