1987 (10) TMI 91

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....e following questions said to be of law arising out of Tribunal's order dt. 29th Decision., 1986 in M.P. No. 37 of 1986 in I.T.A.No. 508 & C.O. No. 22 of 1984 relating to the asst. yr. 1982-83 to the Hon'ble High Court of Punjab and Haryana at Chandigarh under s. 256(1) of the IT Act, 1961: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding ....

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....ion was moved by the Revenue stating that there was a factual error in the order of the Tribunal and, therefore, the same should be rectified under s. 254(2) of the Act. It was pointed out that the ground of appeal before the Tribunal was that the AAC had erred in directing the ITO to carry forward the unabsorbed depreciation in the hands of the assessee firm itself inspite of the provisions of s.....