1991 (3) TMI 76

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....er section 256(2) of the Income-tax Act, 1961 (for short "the Act") by the Commissioner of Income-tax, Bhopal, praying for a direction to the Income-tax Appellate Tribunal, Indore Bench, to frame the following question and refer it to this court for its opinion : "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in directing the In....