1990 (10) TMI 6

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....of Andhra Pradesh (CIT (Addl.) v. M. J. Devda [1977] 109 ITR 484) failing to be persuaded, the Income-tax Appellate Tribunal beforehand, to refer the following three questions of law to the High Court said to arise from the appellate orders of the Income-tax Appellate Tribunal, Hyderabad. Those questions are taken and reproduced below from one case and in the others they are substantially the same....

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....nder section 140A/ 141 ? " Learned counsel for the parties are agreed that the answer to question No. (1) would be against the Revenue and in favour of the respondent assessee on the ratio of CIT v. M. Chandra Sekhar [1985] 151 ITR 433 (SC) and thus would not be required to be referred. If this is so, as it lids to be, the attempt to have question No. (3) alone referred in isolation of the answ....