1983 (5) TMI 60

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.... question of law and to arise out of the order of Tribunal dt. 22nd February, 1983 in ITA No. 429 of 1980 be referred to the Hon'ble High Court of Punjab and Haryana at Chandigarh for its opinion: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing the assessee's claim under section 80J even where the assessee failed to comply with th....

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.... character and, therefore, out of the order of the Tribunal a question of law arose as sought in the reference application and it should be referred to the Hon'ble High Court. 3. After giving careful consideration to the rival submissions, we find the question by the CIT as required to be referred, not arising out of the order of the Tribunal. The Tribunal in its order dt. 22nd February, 1983 h....