2001 (10) TMI 22

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....el for the parties. The Commissioner of Income-tax, Bikaner, has filed this application and requires this court to direct the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following question of law arising out of the Tribunal's order dated December 29, 1997, in I.T.A. No. 570/JP of 1992, for the assessment year 1987-88: "Whether, on the facts and in the....