1981 (6) TMI 2

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....-The ITO purported to withdraw the development rebate originally granted by him to the assessee for the assessment years 1965-66 to 1967-68 and 1969-70, by an order passed by him under s. 155 of the I.T. Act, 1961. The validity of that order was questioned by the assessee. The Tribunal held that the order under s. 155 of the Act was invalid. When the Department demanded a case against the Tribunal....

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....is decision of the Tribunal, the Department sought a reference. The Tribunal declined to state a case. The Department have now come before this court with a request that the Tribunal may be directed to state case. We think this request must be rejected. As already stated, T.C.Ps. Nos. 404 to 411 of 1980 relating to the parent order under s. 155 were dismissed on the ground that no question of law ....