1987 (5) TMI 17

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....red to as " the Act "). The only question referred to us for our opinion is as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the order passed under section 184(7) of the Income-tax Act by the Income-tax Officer is appealable ? " The relevant assessment year is 1975-76. The assessee is a partnership firm. It applied for....