1995 (2) TMI 11

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....uested this court to direct the Tribunal to refer the following question of law said to arise out of the order of the Tribunal for the assessment year 1986-87 for our opinion under section 256(2) of the Act : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law and had valid materials in holding that extension of time for filing the returns of incom....