1996 (1) TMI 29

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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 Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted question of law as proposed, arising out of the order dated July 12, 1991, passed in ITA No. 99/Ind. of 1990, for our opinion: "Whether, on the facts an....

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.... a second appeal against the part of the order rejecting the contentions of the assessee. That appeal was registered as ITA No. 99/Ind. of 1990. The appeal was dismissed on July 12, 1991. Aggrieved, the applicant filed an application under section 256(1) of the Act which was registered as R. A. No. 354/Ind. of 1991. That application was rejected on July 15, 1992. Thereafter, the applicant has file....