1986 (6) TMI 3

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....evenue under section 256(1) of the Income-tax Act, 1961, the following questions have been referred as questions of law arising out of the order of the Tribunal for the opinion of this court: " (1) Whether, on the facts and in the circumstances of the case, and having regard to the provisions of section 139(9) of the Income-tax Act, 1961, limiting the time within which loss should be declared, ....