1991 (1) TMI 86

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....section 256(2) of the Income-tax Act, 1961, the assessee is asking this court to ask the Tribunal to state the following three questions : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the rejection of application under section 146 of the Income-tax Act, 1961, on the simple reason that the return was not filed before the date of hearin....

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.... these three questions deserves to be so directed. Only questions Nos. 1 and 2 are pressed before us. But, as pointed out by the Tribunal in its order under section 256(1), question No. 1 is based upon a wrong assumption of fact. The Tribunal never stated that since the return was not filed before the date of Ming or hearing of the application under section 146 of the Act, the order rejecting the ....