1996 (1) TMI 34

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....f the Income-tax Act, 1961 (for short "the Act"), with the prayer that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, may be directed to refer the following question for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in not deciding the issue raised in the grounds of appeal and in uphold....