2003 (1) TMI 7

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....or Advocate (Preetesh Kapur , Amit Mahajan and B. V. Balram Das, Advocates) ORDER The question which had been referred to the High Court under section 256(1) of the Income-tax Act, 1961, read as follows: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the Commissioner of Income-tax had no jurisdiction under section 263 to revise an ....