1988 (4) TMI 4

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....256 (2) of the Income tax Act, 1961, by the Commissioner of Income-tax is for a direction to the Income-tax Appellate Tribunal to state a case and refer the question of law for the decision of this court. The brief facts are that Lal Devi's husband purchased 116, Golf Links, New Delhi. On his death and by his will, his widow, Lal Devi, was given life interest in the said property. The releva....

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....me-tax Appellate Tribunal. The Tribunal, by its order dated January 31, 1985, confirmed the order of the Appellate Assistant Commissioner and dismissed the appeal observing that since the Appellate Assistant Commissioner had followed the order of the Special Bench of the Income-tax Appellate Tribunal in the case of J. L. Sawhney, they would not be justified in taking a contrary view. The Revenu....

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....ending in this court. On the facts and circumstances of the case, a question of law does arise from the order of the Tribunal. In view of the fact that the assessee has relied on the Special Bench decision of the Tribunal in J. L. Sawhney's case and in this case, the Appellate Assistant Commissioner and the Tribunal based their decision on J. L. Sawhney's case, we are of the opinion that a r....