1984 (1) TMI 119

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.... application, said to be questions of law and to arise out of the order of the Tribunal in I.T.A. No. 68/Asr/80 dt. 20th Jan., 1983, be referred to the Hon'ble Punjab & Haryana High Court at Chandigarh for its opinion. 2. In so far as question No. 1 is concerned, it questions the right of the Tribunal in permitting the assessee to take up a question or a point of law at the same time of the pro....

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....n of law arising out of the order of the Tribunal before a reference can be made, but it is not every question of law that is required to be referred by the Tribunal to the High Court. Where the answer to the question is self-evident or is concluded by a decision of the Supreme Court, it would be futile to make a reference and in such a case the Tribunal would be justified in refusing to refer the....

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....) 20 CTR (P&H) 114 : (1981) 128 ITR 504 (P&H). On the other hand, the ld. counsel for the assessee submitted that the basic law as laid down by the Supreme Court has followed by the Tribunal and no referable question of law arises out of the order of the Tribunal. He also submitted that the Delhi High Court in the case of Kundan Lal has held that reference by the ITO to the IAC is a ministerial Ac....