1980 (9) TMI 26

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....ion under s. 256(2) of the I.T. Act, 1961, hereinafter called " the Act ", requiring the Appellate Tribunal to state the case and refer certain questions of law to this court for its opinion. The material facts giving rise to this application briefly are as follows : The applicant is an assessee carrying on business as a contractor. For the assessment year 1972-73 the assessee filed his return ....