1999 (1) TMI 8

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....n 256(2) of the Income-tax Act, 1961, at the instance of the Revenue and the following questions of law have been framed for calling for the statement of the case: "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in confirming the order of the learned Deputy Commissioner of Income-tax (Appeals) cancelling the Assessing Offic....