1989 (7) TMI 80

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.... 256 (2) of the Incometax Act, 1961, pertains to the assessment year 1981-82 and the Commissioner seeks reference of two questions of law to this court. Learned counsel for the petitioner has brought to our notice the order of the Tribunal under section 256(1) in respect of the assessment year 1980-81, where the Tribunal itself has referred two identical questions of law to this court for its d....