2001 (1) TMI 57

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.... the Revenue, the following question has been referred for the opinion of this court by the Income-tax Appellate Tribunal, Delhi Bench "E", Delhi (in short, the "Tribunal"), under section 256(1) of the Income-tax Act, 1961 (in short, the "Act") "Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the failure of the Income-tax Officer to deduct borro....