1988 (12) TMI 112

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....y this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Nagpur Bench, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in dismissing the departmental appeal holding that the case is fully covered by....

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....tant Commissioner in allowing the assessee to adduce further evidence was justified under the provisions of rule 46A(1)(d) of the Income tax Rules, 1962. In this view of the matter, the Tribunal dismissed the appeal. Aggrieved by the order passed by the Tribunal, the Revenue sought a reference and it is at the instance of the Revenue that the aforesaid ques tion of law has been referred to this co....