COMMISSIONER OF INCOME TAX Vs. NARASHIMA PRASAD

JUDGEMENT

(1.) THE Commissioner of Income-tax, Karnataka, has filed this petition under Section 256(2) of the Income-tax Act, 1961, seeking a mandamus directing the Income-tax Appellate Tribunal, Bangalore (for short "the Tribunal"), to refer the following two questions of law along with the statement of case to this court for its opinion :

(2.) THESE petitions relate to the assessment years 1986-87, 1987-88 and 1988-89, respectively. They were all disposed of by a common order of the Tribunal. Reference petitions were also disposed of by the Tribunal by a common order. We also propose to dispose of them by a common order.

(3.) THE Revenue filed a petition under Section 256(1) requesting the Tribunal to refer the two questions of law said to be arising from the order of the Tribunal which has been dismissed holding that the finding regarding concealment of income was a finding of fact and no referable question of law arises.