1989 (8) TMI 53

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...., ACTG. C. J.-This is an application under section 266(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 : For the assessment year 1973-74, the assessee was assessed by the order of assessment passed on March 17, 1976. Aggrieved by the order passed by the Income-tax Officer, the assessee preferre....

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....der passed by the Tribunal, the assessee sought reference but the application made in that behalf by the assessee was dismissed by the Tribunal. Hence, the assessee has filed this application. Having heard learned counsel for the parties, we have come to the conclusion that the following question of law does arise out of the order passed by the Tribunal: "Whether, on the facts and in the cir....