2007 (10) TMI 665

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....erence under Section 256(1) of the Income Tax Act, 1961('the Act') relevant for the Assessment Year 1972-73, the following question of law has been referred for our opinion: "Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal ('Tribunal') was justified in holding that the appeal by the assessee to the Commissioner of Income Tax (Appeals....