1992 (2) TMI 71

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....by G. T. NANAVATI J. -The Commissioner of Income-tax has filed this application, as the Tribunal has refused to refer to this court the question proposed by him. The question which the Commissioner wanted the Tribunal to refer to this court reads as under : "Whether the Appellate Tribunal is right in law and on facts insetting aside the order made by the Commissioner of Income-tax under section ....