1992 (6) TMI 181

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....UDGMENT The applicant desires that we should directed the Tribunal to frame the following question of law and refer it to us for determination : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the order of the ITO completely merged with the order of the CIT(A) so that the CIT did not have jurisdiction under s. 263 to revise the....