1992 (8) TMI 58

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....61, requiring us to direct the Income-tax Appellate Tribunal to draw up a statement of the case in all the matters and refer the following common questions to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in setting aside the order of the Commissioner of Income-tax passed under section 263 holdin....