2000 (5) TMI 13

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....t"), the Revenue seeks a direction to the Income-tax Appellate Tribunal to state the case and refer the following questions said to be arising out of I. T. A. No. 3209/Delhi of 1992, for the opinion of this court : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the undervaluation and in deferring the issue of valuation....

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....he assessee till the decision of the Special Bench in this behalf ?" It is, therefore, submitted by Mr. S. K. Aggarwal, learned counsel for the assessee, that question No. 1 now proposed in this petition being different from the one raised in the application before the Tribunal, reference on the proposed question cannot be called. We are inclined to agree with learned counsel. It is well settle....