2001 (2) TMI 46

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....J.-This is a petition under section 256(2) of the Income tax Act, 1961 (for short "the Act"), for directing the Income-tax Appellate Tribunal, Delhi Bench "D", New Delhi (for short "the Tribunal"), to draw up a statement of the case and refer the following question of law to this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in l....

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....ssioner of Income-tax (Appeals), Faridabad (for short "the CIT (Appeals)"), but the second appeal filed by it was allowed by the Tribunal which held that the adjustments made by the Assessing Officer cannot be termed as prima facie adjustment within the meaning of section 143(1)(a) of the Act. Reference application filed by the Revenue was dismissed by the Tribunal on the ground that no debatable ....