1977 (3) TMI 5

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....n under sub-s. (2) of s. 256 of the I.T. Act, 1961, the Revenue has sought for a direction to the Income-tax Appellate Tribunal (hereinafter referred to as " the Tribunal ") to refer to this court the following two questions of law: " 1. Whether, on the facts and in the circumstances of the case, the order of the Tribunal is not vitiated in law as it is either on assumptions not supported by ev....