1988 (8) TMI 62

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.... ACTG. C. J.-This is an application under section 256(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 The assessee is a partnership firm and is assessed in the status of registered firm. The assessment year in question is 1979-80. On the basis of information gathered during a survey conducted u....

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.... of Iqbal & Co. and Kamalkishore & Co. The Tribunal, by its common order dated May 8, 1986, remanded the case to the Commissioner of Income-tax (Appeals) directing him to restore the appeal to its file and to redetermine the issues in accordance with law in the light of the, observations made by the Tribunal. Aggrieved by the order passed by the Tribunal, the assessee sought a reference but as the....