2012 (3) TMI 265

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....Mr. Alok Mittal, Advocate for the respondent-assessee.   M.M. KUMAR, J.   1. This Court vide order dated 07.02.2001 framed the following substantive question of law at the instance of the Revenue in ITA No. 40/98 (ITA No. 1581/Chandi/91) and directed the Income Tax Appellate Tribunal, Chandigarh Bench 'A' (for brevity 'the Tribunal') under Section 256(2) of the Income Tax Act, 1961....