1986 (5) TMI 18

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..... 5-1986
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Income Tax
Judge(s)  : S. P. GOYAL., I. S. TIWANA  JUDGMENT This petition has been filed under section 256(2) of the Income-tax Act, 1961, for the issuance of a manda .....

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..... of law. The Tribunal, however, declined to refer it on the ground that the same stands concluded by the decision of the Special Bench of the Tribunal in the case of J. Hemchander and Company. On the .....

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