1984 (6) TMI 43

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....A SHETTY J.-The Department seeks a reference in respect of the following two questions : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in remitting the matter back to the Wealth-tax Officer for a fresh disposal after applying rule I BB even though no retrospective effect is given to this rule ? 2. Whether the Income-tax Appellate Tri....