1988 (8) TMI 41

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....e questions of law do arise from out of the order of the Tribunal. Accordingly, we direct the Tribunal to state a case and refer the same to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the mistake of not calculating the capital as on the first day of the previous year when the asses....