(1.) BY this application under Section 256(2) of the Income-tax Act, 1961, the assessee is asking this court to ask the Tribunal to state the following three questions :
(2.) HAVING heard counsel for the assessee, we are not satisfied that any of these three questions deserves to be so directed. Only questions Nos. 1 and 2 are pressed before us. But, as pointed out by the Tribunal in its order under Section 256(1), question No. 1 is based upon a wrong assumption of fact. The Tribunal never stated that since the return was not filed before the date of filing or hearing of the application under Section 146 of the Act, the order rejecting the said application is proper. What the Tribunal said was that the assessee could not assign any satisfactory explanation for not filing the return before the making of the assessment. Question No. 1 cannot, therefore, be referred.