1978 (4) TMI 49

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..... of the Commissioner, while the second question is at the instance of the assessee. The assessee, however, did not make any application under s. 256(1) of the I.T. Act. It made a prayer for reference of the second question at the hearing of the application filed by the Commissioner. In our view, the Tribunal had no jurisdiction to refer a question at the instance of a party which has not applied f .....

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