1993 (10) TMI 12

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....s reference of the following questions : "1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal has erred in rejecting application under section 254(2) dated September 13, 1991, in regard to the allowability of commission to Shri Chander Mohan to whom the commission has all along been allowed except for 1981-82 and 1982-83 ? 2. Whether, on t....

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....order. The assessee, however, filed an application under section 254(2) alleging that a mistake had been committed because in respect of the assessment years 1984-85 and 1985-86 deduction of the said commission had been allowed. Vide order dated February 24, 1992, the application under section 254(2) was dismissed by the Tribunal holding that its finding was to the effect that the facts and circum....