1992 (1) TMI 85

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....an application under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). The material facts giving rise to this application, briefly, are as follows : The assessee-respondent did not disclose the income from the firm, M/s. Mithanlal Ashok Kumar, and, therefore, the Income-tax Officer added the income of M/s. Mithanlal Ashok Kumar to the income of the assessee....

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....he Tribunal to refer the matter to this court on the following questions : " (i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in dismissing the Department's appeal when, the decision in Mithanlal Ashok Kumar was pending before the Supreme Court ? (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellat....