1986-VIL-387-ALH-DT

Equivalent Citation: [1987] 163 ITR 715

ALLAHABAD HIGH COURT

Date: 18.09.1986

BISHWANATH PRASAD AND SONS

Vs

COMMISSIONER OF INCOME-TAX

BENCH

Judge(s)  : N. D. OJHA., R. K. GULATI 

JUDGMENT

Having heard, counsel for the parties, we are of the opinion that the following question is a question of law arising out of the order of the Tribunal :

"Whether, on the facts and in the circumstances of the case, the Incometax Appellate Tribunal was justified in dismissing the application under section 254(2) of the Act on the ground that it was virtually a review application ?"

The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, is accordingly directed to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion.

The applicant shall be entitled to Costs assessed at Rs. 125.

 

 

 

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