SHANKERJI CONSTRUCTION CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961, the assessee is asking this court to refer the following questions for the opinion of this court :

(2.) IT has been brought to our notice by learned standing counsel for the Revenue that the questions stated in the application under Section 256(2) of the Act are at variance with the questions which were asked to be referred by the assessee in his application under Section 256(1) of the Act. On verification, we find this objection to be well-founded. IT is well settled that it is not open to the assessee to ask for different questions to be referred in his application under Section 256(2) than the questions which he asked to be referred in his application under Section 256(1). Probably, he may reframe the questions but even then he must state the said facts expressly in his application.