ISHWARI PRASAD Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) Income-tax Appellate Tribunal, Allahabad, submitted the following question of law in compliance with the order passed by this court under Section 256(2) of the I.T. Act:

(2.) Whether the Income-tax Appellate Tribunal was right in holding that before the assessee could switch over from accrual basis to receipt basis, it was obligatory to obtain permission from the Income-tax Officer before the end of the previous year ?

(3.) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that one application for assessment years 1968-69 and 1969-70 was not maintainable notwithstanding that the appeals for the two years were disposed of by a consolidated order and only one copy of the order was served ? "