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1988 (3) TMI 23

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....er. The questions sought to be referred read thus : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Revenue has failed to establish that the assessee was the real owner of the properties purchased in the names of three persons, viz., Shri K. Abdul Rahman, K. P. Abdulla and K. Abdulla Kunhi ? 2. Whether, on the facts and ....