1996 (2) TMI 75

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....and we, therefore, heard standing counsel only. In this application made under section 256 of the Income-tax Act, 1961, to direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following questions for the assessment year 1981-82 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in upholding the order of t....