(1.) THE CIT has preferred this application under s. 256(2) of the IT Act, 1961 (the Act), being aggrieved by the order passed by the Tribunal, Ahmedabad, on 12th January, 1999 in Ref. Appln. No. 664/Ahd. of 1998.
(2.) THE questions sought to be referred by the Revenue are as under :
(3.) SECTION 69A of the Act reads as under :