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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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2004 (3) TMI 14

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....ion under section 256(2) of the Income-tax Act, 1961, (for short "the Act"), relating to the assessment year 1981-82 praying that the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short "the Tribunal"), be directed to prepare a statement of the case and refer the following question of law arising out of its order dated March 26, 1996, for the opinion of this court: "Whether, ....

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....ication against the quantum appeal. Learned counsel for the petitioner has brought to our notice that reference petition under section 256(2) of the Act in the quantum appeals have already been allowed by this court and the Tribunal on the direction of this court has already referred the question of law arising out of its order in those appeals which are listed as I.T.R. Nos. 204 to 208 of 1999....