1989 (1) TMI 100

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.... the Tribunal to state two questions of law for being considered by this court. One of the questions which the Tribunal was required to refer was whether the Income-tax Officer was justified in reopening the relevant assessment under section 147(b) of the Act. The Tribunal felt that this question need not be referred. The controversy with regard to the question sought to be referred to this cou....

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....was concerned. Learned counsel for the parties have been heard at length. Incidentally, both the counsel rely upon the decision in the case of Indian and Eastern Newspaper Society v. CIT [1979] 119 ITR 996 (SC). Having heard learned counsel for the parties, we are of the opinion that a question of law does arise for consideration by this court. We, accordingly, direct the Tribunal to draw a ....