1989 (7) TMI 87

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.... the Tribunal should state the case and refer the following questions of law to this court: "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessment made by the Income-tax Officer under section 143(3)/144B of the Income-tax Act, 1961, was rightly made ? (2) Whether, on the facts and in the circumstances of the cas....