1981 (7) TMI 6

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....s. 256(1) of the Income-tax Act, 1961, is as follows: " Whether, on the facts and in the circumstances of the case and on a proper interpretation of ss. 159 and 168 of the I.T. Act, 1961, the Appellate Tribunal was justified in holding that in respect of the income which related to the period after the death of the late " Rana " and was under the administrator appointed by the Hon'ble High Cour....