2003 (5) TMI 39

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....lowing questions have been referred for our opinion: "1. Whether, on the facts and in the circumstances, the Income-tax Appellate Tribunal was justified in weight to the supplementary deed dated February 1, 1977 ? 2. Whether the Income-tax Appellate Tribunal was justified in treating the application for registration in Form No. 11 as contemporaneous evidence ?" None appears on behalf of t....