2007 (4) TMI 136

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....ve been referred : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the provisions of section 80J(1) and 80J(3) will apply with respect of the deficiency of earlier years ? (2) If the reply to the above question is in favour of the Revenue, whether the Appellate Tribunal erred in holding that the benefits of section 80J were at all....