1989 (1) TMI 110

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....1989<br>- - -<br>Income Tax<br>Question Of Law<br>Judge(s) : OM PRAKASH., R. K. GULATI JUDGMENT Having heard learned counsel for the parties, we are of the opinion that some questions do arise from....

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....under section 246 (sic) of the Income-tax Act, 1961 ? 2. Whether, on the facts and circumstances of the case, the Tribunal was justified in not entertaining the additional ground taken before it at t....