COMMISSIONER OF INCOME TAX Vs. NOVELTY JEWELLERS

JUDGEMENT

(1.) BY this petition under Section 256(2) of the Income -tax Act, 1961, the Revenue seeks a direction to the Income -tax Appellate Tribunal (for short 'the Tribunal'), to state the case and refer the following questions, stated to be of law, in respect of the assessment year 1983 -84, arising out of ITA No. 3603 (Delhi) of 1991, for the opinion of this court :

(2.) HAVING heard learned counsel for the parties, we are of the view that none of the afore noted questions arise out of the order of the Tribunal in the Revenue's afore noted appeal.

(3.) IT is evident from the afore -extracted order of the Tribunal that none of the questions proposed by the Revenue touches upon the main issue with regard to the jurisdiction of the Assessing Officer to take into consideration those points which were not the subject -matter of the order passed by the Commissioner in exercise of his powers under Section 263.