SHAMLAL AND CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition under S. 256(2) of the INCOME TAX ACT, 1961, by the petitioner is directed against the order dt. 30th May, 1983, whereby the Tribunal rejected the application under S. 256(1). On hearing learned counsel for the parties, we are satisfied that the following questions of law do arise from the order of the Tribunal :

(2.) THE Tribunal is, therefore, directed to submit the statement of the case and refer the aforesaid questions of law for the opinion of this Court.