1991 (4) TMI 32

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....lication under sub-section (2) of section 256 of the Income-tax Act, 1961. Four questions have been proposed in the application which are stated to be questions of law in respect of which a mandamus is sought for a direction to the Income-tax Appellate Tribunal to refer the said questions for the opinion of this court. We have heard learned counsel for the parties. The dispute arises from the p....

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....in the manner it was done. In the ultimate order, he set aside the order refusing to grant registration with certain directions to the Inspecting Assistant Commissioner (Assessment) to pass a fresh order. Still feeling aggrieved, the assessee filed a second appeal before the Income-tax Appellate Tribunal. The Tribunal dismissed the appeal relying on a decision of the Rajasthan High Court in Prem A....