1978 (4) TMI 49

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....bunal has referred to us two questions, one at the instance of the Commissioner, while the second question is at the instance of the assessee. The assessee, however, did not make any application under s. 256(1) of the I.T. Act. It made a prayer for reference of the second question at the hearing of the application filed by the Commissioner. In our view, the Tribunal had no jurisdiction to refer a ....