C I T Vs. MANOJBHAI BHUPATRAI VADODARIA

JUDGEMENT

(1.) This reference is made at the instance of Revenue under Section 256 (2) of the Income Tax Act, 1961 (for short the 'Act 1961).

(2.) This Court passed an order dated 18.09.2000 in Income Tax Application No.264 of 1999, directing the Income Tax Appellate Tribunal, Ahmedabad Bench-'A', Ahmedabad (for short the 'Tribunal') to refer the following three questions arising out of the Tribunal's order dated 19.06.1998 in IT(SS) Appeal No.216/Ahd/1997 for the block Assessment Years 1985-86 to 1994-95 and part period from 01.04.1995 to 21.09.1995 :

(3.) The Tribunal accordingly forwarded the statement of case along with paper book for opinion of this court on the above questions of law on the facts of the case stated therein.