2000 (10) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-Heard Mr. Sandeep Bhandawat and Mr. Sanjeev Johari for the respective parties. This reference application has been filed by the Commissioner of Income-tax, Jodhpur, under section 256(2) of the Income-tax Act, 1961, against the order dated February 9, 1998, passed by the Income-tax Appellate Tribunal, Jaipur. The assessee is a Development Officer employed with the Life Insurance Corporation ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the interests of the Revenue. The Department, under such circumstances, referred the following questions of law under section 256(1) of the Act for the opinion of this court. The questions of law referred read thus: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally justified in holding that order under section 143(1)(a) passed by the A....