1985 (10) TMI 72

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....UR J.-We have had these petitions under section 256(2) of the Income-tax Act at some length because, according to the Department, section 154 of the Income-tax Act was not applicable to these cases. The assessee had been assessed under section 144 of the Act but the same was set aside under section 146. The question was whether the assessee was liable to pay advance tax on its own in these circums....