2000 (2) TMI 21

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....or short "the Act"), whereby the Commissioner of Income-tax, Udaipur, has sought for a direction to the Income-tax Appellate Tribunal to refer the following question of law to this court for determination: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no interest can be charged under section 217(1) or section 217(1A) as the assessee has ....

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....t of omission of section 209A of the Act with effect from April 1, 1988, on the obligation of the assessee to furnish estimate of his income under section 209A during the financial year relevant to the assessment year 1988-89, which requires consideration. The Tribunal has erred in rejecting the application under section 256(1) of the Act on the ground that the answer is self-evident. In thi....