1990 (1) TMI 30

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....r the issue of a certificate to appeal to the Supreme Court of India from the judgment of this court in 1. T. R. No. 267 of 1981 dated June 30,1987 (Eapen Joseph v. CIT [1987] 168 ITR 26). The short question that arose for consideration was whether the order of assessment passed by the Income-tax Officer, dated March 6, 1976, was one with jurisdiction. In considering the various provisions of t....