1991 (12) TMI 55

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....s an application under section 256(2) of the Income-tax Act, 1961, to direct the Tribunal to refer to this court, the case arising out of its order dated December 7, 1990, passed in I.T.A No. 193/IND/85, assessment year 1979-80 and its refusal to refer the case by order dated March 27, 1991, passed in R. A. No. 28/IND/91. It was strenuously argued by learned standing counsel that the explanation o....