1990 (12) TMI 39

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..... the order of the Tribunal rejecting that application. We are of the opinion that the following three questions of law, as suggested, do hereby arise out of the order of the Tribunal : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified, in law, in excusing the delay in filing the return for the assessment year 1972-73 when the applicatio .....

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