2002 (6) TMI 3

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....e questions referred in this case are as follows: "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in coming to the conclusion that the order of the Commissioner under section 263 is within the jurisdiction? (2) Whether, on the facts and in the circumstances of the case and having regard to the provisions of sections 80HH(5) and 80-I(7) ....