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1996 (1) TMI 411

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....x Act, 1973 (hereinafter referred to as "the Act") to refer the following two questions of law which according to the petitioner arise from the order of the Tribunal dated November 12, 1987: "(i) Whether, in the facts and circumstances of the case, the addition in the turnover could be resorted to on mere observations of the Assessing Authority and without there being any fact or evidence on reco....