2002 (9) TMI 35

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....ions referred to us are "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the action of the Assessing Officer in rejecting section 154 petition in spite of the background that section 154 petition was filed against section 143(1) intimation ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirmi....