1996 (2) TMI 70

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....nt (the Commissioner of Income-tax, Bhopal) has filed this application under section 256(2) of the Income-tax Act, 1961 (for short " the Act "), seeking direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the following two questions said to be of law arising out of its order dated November 29, 1990, passed in ITA Nos. 491 and 537/Ind. of 1985 relating to the assessm....

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....ssee, went in appeal before the Tribunal. The Tribunal, by its order dated November 29, 1990, dismissed the appeal filed by the Department but allowed assessee's appeal in part inasmuch as the Tribunal further disallowed certain additions. The Department preferred an application under section 256(1) requiring the Tribunal to state the case and refer the aforesaid questions to the High Court for it....