(1.) THIS order shall also dispose of Miscellaneous Civil Case No. 110 of 1980 (CIT v. Pradeep Shantaram Padgaonkar, Indore).
(2.) THESE applications under Section 256(2) of the I.T. Act, 1961, are filed by the Department on the following facts :
(3.) THE questions proposed by the Revenue in Misc. Civil Case No. 110 of 1980 are as follows :