1989 (3) TMI 60

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....2) of the Income-tax Act, 1961. The material facts giving rise to this application, briefly, are as follows : Aggrieved by the order of assessment for the assessment year 1977-78, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) but that appeal was dismissed. The assessee, therefore, preferred second appeal before the Tribunal and contended that the Income-tax Off....