1988 (6) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have been referred to this court under section 256(1) of the Income-tax Act, 1961 : " ( 1 ) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reassessment made by the Incometax Officer was invalid and illegal ? (2) Whether, on the facts and in the circumstances of the case, reopening of the assessment was valid and legal under section 147(b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X