1991 (8) TMI 25

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....ion 256(2) of the Income-tax Act, 1961, the Revenue has sought for reference of the following questions of law : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in vacating the order of the Commissioner of Income tax passed tinder section 263 of the Incometax Act, 1961 ? 2. Whether, on the facts and in the circumstances o....