2002 (2) TMI 65

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....are two substantial questions of law, which do arise out of the order of the Tribunal, which read as under: "Whether the learned Income-tax Appellate Tribunal was right in its wisdom to hold that the filing of a certificate in Form No. 10CCAC in old format is a rectifiable mistake and on this account the benefit otherwise allow able to the assessee cannot be denied? Whether the filing of a c....