1977 (3) TMI 5

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..... ction to the Income-tax Appellate Tribunal (hereinafter referred to as " the Tribunal ") to refer to this court the following two questions of law: " 1. Whether, on the facts and in the circumstances of the case, the order of the Tribunal is not vitiated in law as it is either on assumptions not supported by evidence or on evidence which could not be used against the Department as no opportunity .....

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