1991 (1) TMI 48

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....n : "Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that the order of the Income-tax Officer was one under section 185(1)(b) and not under section 184(4) of the Income-tax Act." This question is concluded in favour of the assessee and against the Revenue by a decision of this court in ITO v. Vinod Krishna Som Prakash [1979] 117 ITR ....