1990 (12) TMI 67

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....- -<br>Income Tax<br>Appeal To CIT(A)<br>Judge(s) : B. P. JEEVAN REDDY., V. N. MEHROTRA JUDGMENT The judgment of the court was delivered by B. P., JEEVAN REDDY C. J. -Having heard counsel for the ....

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....te the following question under section 256(2) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holdi....