1988 (7) TMI 52

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.... -The order in this case will also govern the disposal of Miscellaneous Civil Case No. 327 of 1982. These are applications under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to these applications briefly areas follows : As there was a delay by the assessee in filing the returns for the assessment years 1972-73 and 1974-75, ....

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....the cases to the Income-tax Officer for working out the relief admissible to the assessee in the light of the order passed by the Tribunal. Aggrieved by that order, the Revenue sought reference but as the applications made in that behalf were rejected by the Tribunal, the Revenue has filed these applications. Having heard the I earned counsel for the Revenue, we have come to the conclusion that....

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....rent. In that case, this court directed the Tribunal to refer the following question of law : "Whether the Tribunal has made any operative order in accordance with law relating to the imposition of penalty for the assessment year 1970-71 ?" The question as to whether the Tribunal has made any operative order does not at all arise in the instant case. As already observed, the question sought ....