1989 (8) TMI 66

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....of law : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there were no materials before the Commissioner of Income-tax to justify this finding that the assessment made under section 143(1) was erroneous in so far as it was prejudicial to the interests of the Revenue ? (2) Whether the Tribunal's order is wrong on facts and in law in tak....