2001 (11) TMI 1025

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....256(2) of the Income-tax Act, 1961, seeking reference for the opinion of this Court on the following questions : "Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in : 1. observing that before pointing out any defects in the books of account of the assessee, the Assessing Officer was not justified in referring the matter of determination of co....