2000 (9) TMI 2

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....i and P. Mohanty, Advocates ORDER The High Court declined to call for a reference of the following question : "Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal is right in law in quashing the assessment proceedings for the assessment year 1985-86 reopened under section 147(a) of the Income-tax Act, 1961 ?" It did so because, on its reading, "the findings....