1979 (9) TMI 25

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....der s. 256(2) of the I.T. Act, 1961, hereinafter referred to as the Act. The material facts giving rise to this application briefly are as follows For the assessment year 1969-70, the petitioner filed a return disclosing his income at Rs. 46,224. The assessee also claimed deduction amounting to Rs. 19,560. The ITO rejected the claim of the assessee for deduction and assessed him on the total in....

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....der passed by the IAC and dismissed the appeal. On an application made by the assessee under s. 256(1) of the Act, the Tribunal held that no question of law arose out of the order passed by the Tribunal and the Tribunal, therefore, declined to make any reference. The assessee has, therefore, preferred this application. Having heard learned counsel for the parties, we have come to the conclusion....