1989 (1) TMI 50

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Full Text of the Document

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..... SODHI J.-The question of law referred for the opinion of this court reads as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that when reference under section 274(2) read with section 271(1)(c) of the Income-tax Act, 1961, had been made on November 25, 1975, the Inspecting Assistant Commissioner was vested with valid jurisdiction....