1995 (2) TMI 24

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....structions from the assessee. None appeared for the assessee. In an application under section 256(2) of the Income-tax Act, 1961, the Tribunal was directed to refer the following questions for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the learned Tribunal was right in holding that the business in the name and style of Rawat Electricals at Ramga....