2005 (1) TMI 104

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....ENT The judgment of the court was delivered by. A. M. Sapre J.—This is an application made by the Revenue (Commissioner of Income-tax) under section 256(2) of the Income-tax Act, 1961, consequent upon the dismissal of his application made under section 256(1) of the Act in R. A No. 165/Ind/98 by order dated November 30, 1998, which in turn arise out of an order dated July 27, 1998, in I. T....

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....se out of the controversy and, hence, the same should have been referred to this court for being answered on the merits under section 256(1) of the Act. Since we are satisfied that the question of law arise in the case and the same need to be answered, we do not wish to burden our order by narrating the detail facts. It is for the Tribunal to draw a statement of case and send the same to this cour....