1989 (7) TMI 87

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..... PAL., C. L. CHAUDHARY JUDGMENT The judgment of the court was delivered by B. N. KIRPAL J.-Heard. In our opinion, the Tribunal should state the case and refer the following questions of law to t .....

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..... d by the assessee to the validity of the assessment by holding that it could not go into the question as the same had not been raised before the Commissioner of Income-tax (Appeals) ? (3) Whether, o .....

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