2004 (2) TMI 753

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne appeared on behalf of the assessee. 2. In this reference, following question has been referred to under section 256(1) of the Income-tax Act, 1961, for our opinion :- "Whether on the facts and in the circumstances of the case, the learned Tribunal was legally justified in upholding the AAC's order cancelling the assessment orders framed by the ITO for the assessment years in questio....