2002 (7) TMI 803

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....der section 256(1) of the IT Act, as it stood before the amendment of 1998, made at the instance of Revenue for resolution of certain questions as mentioned in para 1 of the reference. 2. At the outset it is seen that the amount involved in this reference is a petty amount of Rs. 8,400, covering four assessment years. We are afraid it was not advisable for the Revenue to seek reference in the c....