1997 (7) TMI 28

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....6(2) of the Income-tax Act, 1961, seeking a mandamus directing the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as "the Tribunal"), to draw up a statement of the case and refer the following question of law, arising from the order of the Tribunal dated June 15, 1992, to this court for its opinion : "Whether, on the facts and circumstances of the case, the I....