1988 (9) TMI 34

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....this case will also govern the disposal of Miscellaneous Civil Cases Nos. 142 of 1986 and 144 of 1986. These are applications under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to these applications, briefly, are as follows : For the assessment years 1980-81 to 1983-84, the Income-tax Officer disallowed under section 40A(8) of ....