1990 (7) TMI 52

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....l for both the parties, we direct the Tribunal to state the following two questions, namely, questions Nos. 1 and 2, out of the questions suggested by the assessee under section 256(2) of the Income-tax Act, 1961 : "(1) Whether the Income-tax Appellate Tribunal was justified in law in holding that the provisions of section 145(2) of the Income-tax Act, 1961, were attracted to the facts of the c....