2001 (2) TMI 25

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....mmissioner of Income-tax, Jaipur, as standing counsel for the Revenue. This is an application under section 256(2) of the Income-tax Act, 1961, for requiring the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to refer the following question of law said to be arising out of the order of the Tribunal in I.T.A. No. 1764/JP of 1992 for the assessment year 1991-92, dated September 10, 1998, af....

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....t of any information about the details of such expenses in the books of account submitted by the assessee along with the returns about the amount payable under the prospecting licence and expenses incurred in respect of maintenance of guesthouse. The assessee challenged that order successively before the Commissioner of Income-tax (Appeals). He moved an application before the Tribunal under sectio....