2000 (9) TMI 5

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....espondent : B. Sen, Senior Advocate (Sushil Kumar Jain, Advocate) ORDER Leave granted. A question of law was sought to be referred to the High Court as provided under section 256 of the Income-tax Act, 1961, on an application thereto made before the Tribunal. The Tribunal declined to refer the said question on the ground that in the facts and circumstances, the question of law would not a....