1986 (7) TMI 59

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..... ed to as "the Act"), in regard to the assessment years 1967-68, 1968-69 and 1969-70 were initiated against the opposite party and were finalised. Subsequently, these proceedings were sought to be reopened under section 17(1)(a) of the Act on the ground that there had been omission or failure on the part of the opposite party to disclose certain land which was not agricultural land in his return. T .....

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..... he Tribunal for making reference to this court under section 27(1) of the Act. That application having been dismissed, these three applications under section 27(3) of the Act have been made before this court with the prayer that the Tribunal may be required to state the questions of law referred to in these applications for the opinion of this court. Having heard Shri Markandey Katju, counsel fo .....

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