1996 (1) TMI 63

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....61 (assessment year 1981-82), praying that the Appellate Tribunal, Amritsar, be directed to refer the following question of law to this court which arises out of the order of the Tribunal : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in upholding the order of the Commissioner of Income-tax (Appeals), deleting the addition of Rs. 3....