1988 (6) TMI 6

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Full Text of the Document

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....e-tax, West Bengal, the following questions of law have been referred to this court under section 256(1) of the Income-tax Act, 1961 : " ( 1 ) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reassessment made by the Incometax Officer was invalid and illegal ? (2) Whether, on the facts and in the circumstances of the case, reopening of th....