1992 (8) TMI 39

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....el for the parties agree that the order of the Income-tax Appellate Tribunal, Delhi Bench, New Delhi, dated November 15, 1991, which has been reproduced in letter dated November 19, 1991, copy of which is annexure-E to the writ petition, is to be quashed for the simple reason that the application of the petitioner under section 254(2) of the Income-tax Act, 1961, was decided by the aforesaid Tribu....

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....s relied on Seth Banarsi Dass Gupta v. CIT [1978] 113 ITR 817 (Delhi) and Birla Cotton Spinning and Weaving Mills Ltd. v. CIT f 1980] 123 ITR 354 (Delhi). In these cases, the Income-tax Appellate Tribunal decided the matter and when the question of reference under section 256(1) of the Income-tax Act, 1961, arose, this court decided that the reference application will lie before the High Court und....