1987 (4) TMI 107

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....ollowing questions of law which are said to arise out of its order dt. 20th Aug., 1986 in ITA No. 761/Chandi/84, for the opinion of the High Court under s. 256(1): "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law and on facts that the two sales of land were bogus, sham or manipulated? 2. Whether on the facts and in the circumstances of t....

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....e did not mean to transfer the lands in question. Now this conclusion was finding of fact and no reference on question of fact is contemplated by the Act. 3. We agree with the ld. Departmental representative that the question as to whether the registered deed is the last word for transfer and whether oral evidence contrary to the terms of the registered deeds can be admitted for the purpose of ....

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....ITR 401 (P&H) has held that: "If a decision of High Court of Punjab and Haryana State covers a question sought to be referred to that High Court, then so far as the Tribunal of that State is concerned, no referable question of law can be said to arise even if the question raised is a question of law, as otherwise it will tantamount to questioning the correctness of the binding decision of the H....