1977 (3) TMI 23

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under section 256 of the Income-tax Act, 1961, praying for a direction to the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal) to refer the following question to this court : " Whether the Tribunal was justified and had material for holding that the assessee's case was covered by the provisions of rule 6DD(j) of the Income-tax Rules, 1962 ? " The Tribunal has in para. 4 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X