1990 (8) TMI 57

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....ion under section 256(2) of the Income-tax Act, 1961. The questions sought to be raised are : "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the order passed by the Commissioner of Income-tax under section 263 of the Income-tax Act ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in ....