1989 (7) TMI 63

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....he Income-tax Act, 1961, the petitioner is seeking reference of two questions of law to this court. For the view that we are taking, it is not necessary to refer to the facts in any great detail. The assessment year in question is 1969-70. For the earlier assessment year 1967-68, similar questions of law were sought to be raised and by judgment dated July 16, 1987, passed in ITC Nos. 158 of 198....