2003 (1) TMI 9

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....sing an application under section 256(2) of the Income-tax Act, 1961, for referring a question of law pertaining to the assessment year 1988-89 and the other, dismissing an appeal under section 260A of the Income-tax Act, pertaining to the assessment year 1990-91. By an application under section 256(2) of the Act the Revenue sought a direction to the Tribunal for reference of the following ques....

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....st impugned judgment, instead of deciding whether a question of law was required to be referred, disposed of the application under section 256(2) by expressing its opinion that section 10(1) of the Act excludes agricultural income and in that view of the matter the reference sought for was uncalled for. Having done so, the appeal under section 260A on the substantial question of law pertaining to ....