1988 (9) TMI 34

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..... G. SOHANI, ACTG. C. J. -The order in 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 ....