1986 (8) TMI 44

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.... of the Income-tax Act, 1961, hereinafter referred to as the "Act". It relates to the assessment year 1975-76. The prayer contained in this application is that the Income-tax Appellate Tribunal may be directed to refer the eight questions, mentioned in the application to this court for its opinion. When this application was taken up, counsel for the applicant informed us that relief in regard to t....

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....ibunal and the order dismissing the applicant's application under section 256(1) of the Act but also gone through the statements of the persons aforesaid and are of the opinion that on the facts of the instant case, it cannot be said that any of these questions Nos. 1 to 6 are questions of law arising out of the appellate order of the Tribunal. It is true that in the normal course, a statement mad....