(1.) IN this application under S. 27(3) of the WT Act, 1957 ('the Act'), the following questions have been raised for the asst yr. 1982-83:
(2.) THE WTO in the assessment order dt. 10th March, 1987 has observed as follows:
(3.) ON 3rd March, 1989, the CWT issued notice under S. 25(2) of the Act for the asst yr. 1982-83. In the said notice he observed as follows: