2005 (2) TMI 859

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Full Text of the Document

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....nal, 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 property to the assessee on instalment basis ....