1996 (3) TMI 26

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....ant (Commissioner of Income-tax, Bhopal, has filed this application under section 256(2) of the Income-tax Act, 1961 (for short " the Act "), seeking a direction to the Tribunal to state the case and refer the proposed question of law as extracted below arising out of the order dated September 10, 1990, passed in I.T.A. No. 495/Ind of 1987 connectible with the order of refusal dated December 10, 1....

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....epartment then, filed an appeal which was registered as No. 496/Ind of 1987 for the assessment year 1983-84. The appeal was dismissed. The applicant then filed an application under section 256(1) of the Act. The Tribunal declined to state the case and refer the question. On rejection of the application, the applicant filed this application under section 256(2) of the Act. We heard Shri D. D. Vy....