1994 (7) TMI 14

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....ng question of law arising out of its order dated January 1, 1985, in respect of the assessment years 1977-78, 1978-79 and 1979-80: "Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the assessment completed for the first time under section 143(3) of the Income-tax Act, 1961, in pursuance of issue of notice under section 148 can be te....