1989 (2) TMI 72

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....r section 256(2) of the Income-tax Act, 1961, on behalf of the Commissioner of Income-tax. The following questions of law have been raised : "(1) Whether, in law and on facts of the case, the Income-tax Appellate Tribunal was justified in holding that the jurisdiction under section 263 of the Income-tax Act, 1961, was invoked by the Commissioner of Income-tax merely on suspicion, conjectures an....