COMMISSIONER OF INCOME TAX Vs. KEWALCHAND SURAJMAL BORI

JUDGEMENT

(1.) BY this application, a prayer has been made to this High Court to direct the Income-tax Appellate Tribunal to make a reference in view of the provisions of section of 256(2) of the Income-tax Act, 1961 (hereinafter referred to as the "Act" for convenience), and, therefore, we are now dealing with the question which can be mentioned as under :

(2.) THE facts in brief can be stated as under :

(3.) AN application was filed for making a prayer to the Income-tax Appellate Tribunal to refer the question for adjudication to the High Court in view of the provisions of Section 256(2) of the Act but the Income-tax Appellate Tribunal rejected the prayer. Thereafter, the Commissioner of Income-tax, Bhopal, made a prayer to this court to direct the Income-tax Appellate Tribunal to make a reference in view of Section 256 of the Act.