COMMISSIONER OF INCOME TAX Vs. RAGHUVINDRA SINGH

JUDGEMENT

(1.) BY this petition under S. 256(2) of the IT Act, 1961, the Revenue seeks a direction to the Tribunal to state a case and refer to this Court for its opinion, the following questions, relevant to the asst. yr. 1983 -84 :

(2.) WE have heard learned standing counsel appearing for the Revenue as also learned counsel appearing for the assessee. In our opinion, question No. 1 as proposed by the Revenue is not properly worded although the said question does give rise to a question of law. So far as question No. 2 is concerned, we agree with the Tribunal that the same does not strictly arise out of the order of the Tribunal. So far as question No. 3 as proposed by the Revenue is concerned, in our opinion, the same is based on an appreciation of the evidence and the decision arrived at by the Tribunal is a pure finding of fact. In view of the aforesaid findings, we decline to issue any direction to refer to this Court a statement of the case on questions Nos. 2 and 3 as proposed by the Revenue. However, exercising our inherent powers, we reframe question No. 1 as proposed by the Revenue in the following manner, which, in our opinion, is a question of law, and accordingly, requires to be called for the opinion of this Court :

(3.) WE , accordingly, direct the Tribunal to state the case and refer the aforesaid reframed question of law to this Court for its opinion. This petition is accordingly disposed of with the aforesaid direction. No costs.