1992 (6) TMI 11

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....ection 256(1) of the Income-tax Act, 1961, for our consideration. The questions pertain to the assessment year 1982-83. " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Commissioner of Income-tax was not justified in passing an order under section 263 ? 2. Whether, on the facts and in the circumstances of the case, the Ap....