2007 (8) TMI 788

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.... 256(1) of the Income-tax Act, 1961 ('Act') relevant to the assessment year 1975-76, the following question of law has been referred for our opinion: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the revised return filed by the assessee on 13-6-1978 was not a valid return?" 2. The original return filed by the asse....