1987 (7) TMI 13

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..... ANATHAN., P. K. BAHRI JUDGMENT These two applications in respect of a consolidated order by the Tribunal on an appeal in ITC No. 158 of 1986 can be taken as the reference arising from the cross-o .....

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..... f the case, the Tribunal was right in holding that the initiation of proceedings under section 148 of the Income-tax Act, 1961, was not valid ?" ITC No. 158 of 1986 is disposed of. No separate ref .....

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