2005 (2) TMI 71

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.... N.K. Sud J.- At the instance of the Revenue, the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, has referred the following question of law arising out of its order dated October 24, 1986, relating to the assessment year 1981-82 for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in upholding the Commissioner of I....