1995 (10) TMI 18

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....ome-tax Appellate Tribunal was not justified in rejecting the application of the Revenue for making reference to this court under sub-section (1) of section 256 of the Income-tax Act, 1961. The question as to whether the assessee was entitled to the refund or not was admittedly pending adjudication before the Supreme Court. Rejection of the application of the Revenue amounted to denial of oppor....