CIT Vs. NIRAJAN K ZAVERI

JUDGEMENT

(1.) Tribunal, Ahmedabad Bench B has referred the following three questions under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as the Act) at the instance of Commissioner:

(2.) Whether, the Tribunal ought to have appreciated that the miscellaneous application sought to review the earlier order, which was not permissible under the provisions of Section 254(2) of the Act

(3.) Whether, by entertaining and allowing the miscellaneous applicationthe Tribunal can be said to have reviewed its order passed in Income Tax Act