2002 (9) TMI 8

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....This is a petition under section 256(2) of the Income-tax Act, 1961, seeking a mandamus to the Income-tax Appellate Tribunal, Delhi, to draw up a statement of the case and refer to this court the question of law which, according to the Department, arises from the order of the Tribunal dated February 13, 1998, pertaining to the assessment year 1987-88. We have heard counsel for the parties and p....