TaxTMI 
TaxTMI 
1991 (7) TMI 45
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.... Income-tax Act, 1961 (for short "the Income-tax Act"), wherein it has been prayed by the Revenue that its application under section 256(1) of the Income-tax Act had been dismissed by the Rajasthan Income-tax Appellate Tribunal, Bench 'A' (Camp at Jaipur), and that this court should direct the said Tribunal to draw tip the statement of the case and refer the following question of law for the opini....
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....he Appellate Assistant Commissioner should have been filed and 10 days' time was allowed and within 10 days' time, the order was filed. The Tribunal examined the matter and, under its order dated May 25, 1981, disposed of the appeal along with other appeals and dismissed the same. An application was also filed on behalf of the Revenue and the Tribunal declined to make a reference. The reason on wh....
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....anied by two copies (at least one of which shall be a certified copy) of the order appealed against, two copies of the order of the Income-tax Officer, two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, filed before the said appellate authority. There is no dispute that, along with the memorandum of appeal, a certified copy of the ord....