TMI Blog1999 (7) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Act, 1961 (for short "the Act"), the Income-tax Appellate Tribunal has referred the following question of law for the opinion of this court, in respect of the assessment year 1970-71: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in quashing the direction given by the Commissioner of Income-tax under section 263 of the Income-tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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