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instruction no 275/201/95-IT(8)

wig sinbad

i need some help. where can i find a copy of Instruction No .275 /201/95-IT(8) dated 29/01/1997 of Income Tax. is it in this site. this instruction is referred to in the case of CIT vs Dewan Chand (2008 (11) TMI 21 - HIGH COURT DELHI)= (Delhi High Court) (2009) 178 Taxman 173. thanks in advance

Instruction retrieval: seeking copy of tax department instruction cited in case law, assistance requested online. An online forum user seeks a copy of Instruction No.275/201/95-IT(8) dated 29/01/1997, cited in CIT v. Dewan Chand, asking where it can be located. Two replies report the instruction was not found and another participant reiterates the request for assistance in finding the instruction. (AI Summary)
Income Tax
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Mukesh Kumar on Sep 27, 2010
not found.
DEEPTHI MURUGESAN on Dec 18, 2015

Can anyone help me in find the said instruction no.

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