1996 (4) TMI 88

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed for our opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing the application of the assessee filed by it before the Income-tax Officer under section 146 of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was prevented by s....