1988 (7) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this application under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, 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 directing the Income-tax Officer to make two separate assessments on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessing authority was not justified in framing a single assessment for the two separate periods. The Tribunal accordingly set aside the order passed by the Appellate Assistant Commissioner and directed that two separate assessments be framed with regard to the two periods. Aggrieved by this order, the Revenue sought reference and it is at the instance of the Revenue that the aforesaid question o....