2005 (2) TMI 859

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....enue, the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short 'the Tribunal') has referred the following question of law arising out of its order dated 29-8-1997 relating to assessment year 1991-92 for the opinion of this Court : "Whether, on the facts and in the circumstances of the case, the ITAT was right in law in holding that the transaction of allotment of propert....