2001 (2) TMI 95

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....alf of the respondent in spite of service. This is an application under section 256(2) of the Income-tax Act, 1961 (for short "the Act of 1961"), for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following question of law said to be arising out of the Tribunal's order in I. T. A. No. 200/ P of 1991, dated February 2, 1995, relating to the ass....

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....ance. In our opinion, no question of fact is involved but it requires interpretation of statutory provisions which always remains a question of law. The Tribunal has apparently erred in not appreciating this position in holding that no question of law arises out of its order. The correctness or the erroneous nature of the order passed by it in appeal is not a criterion for making a refere....