2010 (12) TMI 383

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....H KUMAR GOEL, J (Oral) .   This petition seeks a direction for referring a question of law for opinion of this Court under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act").   The respondent-assessee was assessed for tax for the assessment year 1984-85 but the Commissioner of Income-Tax set aside assessment under Section 263 of the Act. Thereafter, t....