1990 (12) TMI 69

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....ed herein below do arise from the order of the Tribunal, as contended by the Revenue. The Tribunal is, accordingly, directed to state the said questions for the opinion of this court under section 256(2) of the Income-tax Act. The income-tax application is, accordingly, allowed : "1. Whether the Income-tax Appellate Tribunal was legally correct in holding that the Income-tax Officer was justified....