1987 (7) TMI 11

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....ax<br>Judge(s)&nbsp; : M. N. GOSWAMY., P. K. BAHRI JUDGMENT This petition under section 256(2) of the Income-tax Act, 1961, by the petitioner is directed against the order dated May 30, 1983, whereb....

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.... transaction was never in dispute before the income-tax authorities and was not the subject matter of appeal before the Tribunal ? (2) Whether, on the facts and in the circumstances of the case, the ....