(1.) PETITIONER has filed this writ petition seeking a writ of certiorari for quashing the impugned order dt. 11th March, 1977, passed by the Income-tax Appellate Tribunal, 'A' Bench, under S. 256(1) of the IT Act.
(2.) THE Tribunal by the impugned order declined to draw up a statement of case and referred undermentioned questions as questions of law :