1991 (1) TMI 82

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....n questions are sought to be raised in these three applications under section 256(2) of the Income-tax Act, 1961. They are : "(1) Whether, on the facts and in the circumstances of the case, failure on the part of the Income-tax Officer to make proper and adequate enquiries is by itself not sufficient to meet the requirement of section 263 which confers jurisdiction in respect of an order which is....