2000 (8) TMI 49

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....t the instance of the Commissioner of Income-tax, Tamil Nadu-I, Madras, under section 256(2) of the Income-tax Act, 1961, as the Income-tax Appellate Tribunal has stated the case and referred the following questions of law for the assessment year 1976-77 : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the reopening of ....