1980 (11) TMI 67

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....equired the Tribunal to refer the following questions: (1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to appeal before the AAC denying interest under ss. 214 and 243 in terms of s. 246 of the IT Act? (2) Whether on the facts and in the circumstances of the case, the Tribunal was right in treating the assessment u....

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....unsel for the assessee fairly admitted that the question proposed by us was a question of law arising out of the order of the Tribunal. He, however, contended that the Applicant-Commissioner was not aggrieved by the particular decision of the Tribunal and therefore the Tribunal was not competent to refer a question as a question of law to the Hon'ble High Court about which no controversy has been ....

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....r. Therefore, we further hold that it is open to the Tribunal in these proceedings to add some more questions as questions of law to the statement of the case as well as to reject the reference application if that is found necessary. 4. We also agree with the counsel for the assessee that the Tribunal can reframe the question to bring out the real controversy but cannot perhaps refer a question....