1986 (4) TMI 10

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.... 1976 relate to the assessee, Dr. P. R. Chakarvarty ([1987] 165 ITR 345). Both of them relate to the same period of assessment, namely, assessment years 1967-68 to 1971-72. The point of law referred in the statement of cases submitted to this court under section 256(1) of the Income-tax Act, 1961, is identical, namely, "whether, on the facts and in the circumstances of the case, the Incometax A....