1988 (8) TMI 95

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Full Text of the Document

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....t, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows: While framing the assessment of the assessee for the assessment year 1976-77, the Income-tax Officer did not uphold the contention of the assessee that the capital gains arising from the sale of certain land would not be exigible to tax. Aggrieved by the order passed b....