1987 (9) TMI 4

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.... is an application under section 256 (2) of the Income-tax Act, 1961 ("the Act"). The facts, in a nutshell, necessary to find out whether any question of law arises so as to justify this court in directing the Tribunal to refer the said question to this court, are that the assessee filed returns of income for the assessment years 1974-75 and 1975-76 in the status of an unregistered firm. Orders....

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.... fresh order of assessment was passed by the Income-tax Officer. The assessee went up in appeal which was allowed by the Appellate Assistant Commissioner on the ground that the Income-tax Officer had no jurisdiction to proceed under section 154 on the facts of the instant case. This order was upheld on appeal by the Tribunal. Aggrieved, the Commissioner made an application before the Tribunal with....