1991 (12) TMI 18

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....the Income-tax Act, 1961, the Revenue seeks a direction to the Tribunal to refer the following question of law for the opinion of this court : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the value of the jewellery found at the time of the search cannot be added under section 69A of the Incometax Act and deleting the entire addition o....