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1972 (10) TMI 6 - SUPREME COURT
Whether Tribunal is right in its view that the CIT had jurisdiction to revise the order of refund - Whether Tribunal is right in its view that the order of refund under s. 48 read with s. 49D is independent and distinct from the assessment order - Whether Tribunal is right in confirming the computation of relief as modified by the Commissioner- Whether Tribunal is right in modifying the order of the Appellate Assistant Commissioner - Whether Tribunal is right in its interpretation of s. 49D