1994 (4) TMI 16

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..... GOKUL CHAND MITHAL JUDGMENT The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following question of law for the opinion of this court : " Whether, on the facts and in th .....

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..... es would be directory or mandatory on the facts enumerated is a question of law came up for consideration before the Supreme Court in Bharat Hari Singhania v. CWT [1994] 207 ITR 1, wherein it was rule .....

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