2000 (8) TMI 65

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....f the Revenue, the following question has been referred under section 256(1) of the Income-tax Act, 1961 (in short the "Act"), for the opinion of this court by the Income-tax Appellate Tribunal, Delhi Bench "C" (in short "the Tribunal") : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in following its order dated March 28, 1974, in the case of the assess....