1996 (3) TMI 35

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.... (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 to refer the undernoted question, labelled as of law, on rejection of the application registered as R. A. No. 71/Ind. of 1992 on August 10, 1992, for the assessment year 1984-85 arising out of the order d....

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.... 143 ITR 99 (MP), directed to carry forward the loss. Aggrieved, the applicant/Department filed the appeal before the Tribunal, which was dismissed. The applicant then filed an application under section 256(1) of the Act which was rejected. Thereafter, the applicant has filed this application under section 256(2) of the Act proposing the abovenoted question of law. We have heard Shri D. D. Vyas....