2005 (1) TMI 12

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....6(2) of the Income-tax Act, 1961, consequent upon the dismissal of their application made under section 256(1) of the Act dated January 19, 1999, in R. A. No. 179/Ind/98 which in turn arose out of an order passed by the Income-tax Appellate Tribunal in an appeal decided on August 27, 1998, being I. T. A. No. (SS)60/Ind/96. 2 The following two questions are proposed by the Revenue for being refe....

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....sions of section 158BB(1)(c) of the Income-tax Act ?" 3 Heard Shri R. L. Jain, learned senior counsel with Miss Vina Mahadik for the Revenue and Shri G. M. Chaphekar, learned senior counsel with Shri R. K. Sarda for the assessee. 4 At the outset, learned counsel for the assessee has brought to our notice that a decision rendered by this court on January 30, 1999, in I. T. R. No. 5 of 1999 an....

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....de by the Revenue praying for the same questions to be referred to this court, we are bound by the two orders passed by this court referred supra. It is for the reason that once this court comes to the conclusion that these two questions proposed being the questions of fact, then we cannot take a view contrary to the view already expressed by this court in these very cases. It is not in dispute th....