COMMISSIONER OF INCOME TAX Vs. SUNITA A RAWAT

JUDGEMENT

(1.) BY an application under S. 256(2) of the IT Act, 1961, the Department has requested the Court to direct the Tribunal to refer three questions of law which the Tribunal had declined to refer under s. 256(1) of the IT Act. The questions read as under:

(2.) AFTER hearing counsel on both the sides at some length, we are of the view that a question of law does arise out of the order of the Tribunal. The appropriate question, in our opinion, will be as under : "Whether, on the facts and in the circumstances, the Tribunal was right in allowing deduction at the rate of 65 per cent of the commission earned by the assessee for the asst. year 1980 81 ? "

(3.) RULE is made absolute as above. No order as to costs.