1991 (8) TMI 22

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....ax Act, 1961, the Revenue has sought for the following questions of law to be referred to this court : "( 1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in placing reliance on the assessment order passed on a date subsequent to the date of order under section 263 ? (2) If the answer to the above question is in the affirmative ....