1980 (9) TMI 15

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....er shall dispose of Miscellaneous Civil Cases Nos. 105 to 112 of 1978 as well, as the questions are common in all these cases. The Commissioner, Madhya Pradesh-I, Bhopal, has filed this application under s, 256(2) of the I.T. Act, 1961, praying that the Appellate Tribunal, Indore Bench, may be directed to send the statement of case and refer certain questions said to be questions of law arising....

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....und that the matter was getting time barred and passed the order of rectification under s. 154 of the Act on December 15, 1977, withdrawing the development rebate and depreciation and adding the amount in the total income of the assessee. This order was challenged by the assessee before the AAC, who partly allowed the appeal. Both the parties appealed against the common order of the AAC. The gr....

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.... ITO purporting to act under s. 154 of the Act, were debatable and there was no error apparent. After hearing the learned counsel, we are of opinion that no question of law arises out of the order of the Tribunal and, therefore, a direction under s. 256(2) of the I.T. Act, 1961, for stating the case and referring the proposed questions cannot be given. The finding that a reasonable opportunity ....