1984 (4) TMI 249

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J. - The Department seeks a reference under section 256(2) of the Income-tax Act, 1961, in respect of the following question : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the assessee should be given an opportunity of being heard before levying interest under section 217 of the Income-tax Act, 1961, even where t....