2002 (7) TMI 19

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Full Text of the Document

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.... and Mr. Sanjay Patwa, the learned counsel for the respondent-assessee. This is an application under section 256(2) of the Income-tax Act, 1961, as it stood before the amendment of 1999, praying for calling reference from the Income-tax Appellate Tribunal, Indore Bench, Indore, for resolution of the question, as extracted in para. 4 of the application, which is said to be a question of law. ....