2006 (4) TMI 104

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....Revenue under section 256(2) of the Income-tax Act, 1961, seeking a direction to the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh to refer the following questions of law arising out of its order dated June 29, 1993 in I.T.A. No. 71/Chandi/89, for the assessment year 1984-85, to this court for its opinion: "1. Whether, on the facts and in the circumstances of the case, the Income-....