UBEROISONS MACHINES LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this petition under S. 256(2) of the IT Act, 1961 ('the Act'), the petitioner seeks a mandamus to the Tribunal for drawing up a statement of case and referring the following questions of law (arising out of the asst. yr. 1988-89) for the opinion of the High Court:

(2.) DURING the course of hearing, the learned counsel for the petitioner reframed the questions of law to read as under:

(3.) THE main dispute is that rental income in respect of house property is sought to be assessed by the assessee under the head 'Income from business' whereas the Revenue has assessed it as 'Income from house property'.