C I T Vs. NALIN C DOSHI

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal, Ahmedabad Bench 'b' has referred the following question under section 256 (1) of the Income Tax Act,1961 (the Act) at the instance of Revenue :

(2.) THE dispute pertains to Block Period commencing from June 1984-85 and ending on 5. 10. 1995. At the relevant point of time, an Appeal lay directly to the Tribunal against Block Assessment framed by the Assessing Officer.

(3.) HEARD learned Counsel appearing for the respective parties.