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....pellate Tribunal, Delhi Bench "A", New Delhi, relating to the assessment years 1982-83 to 1985-86 and 1979-80 to 1981-82 in Re CWT v. A. R. Sud, dated November 13, 1996, by which the appeal of the Department has been dismissed by the Tribunal in Re WTO v. A. R. Sood. The Department sought an application before the Tribunal to refer a question of law to the High Court. This request of the Departmen....