COMMISSIONER OF INCOME TAX Vs. BHAGIRATH

JUDGEMENT

(1.) THIS is an application filed by the revenue (Commissioner of Income Tax) under section 256(2) of Income Tax Act consequent upon the dismissal of application made by revenue under section 256(1) ibid by the Tribunal by order dated 5 -6 -1992, passed in R.A. No. 190/IND/92, which in turn arises out of ITA No. 606/IND/89.

(2.) IN the opinion of Tribunal, no referable question of law arises in the cases and hence, the application for making the reference to this court for answer on merits under section 256(1) came to be dismissed. So the short question that arises for consideration in this case is whether any referable question of law arises in this case out of the order passed by Tribunal while deciding the appeal and/or whether question proposed by the revenue can be said to be the question of law so as to call upon the Tribunal to refer to this court for answer on merits?

(3.) HAVING heard learned counsel for the applicant and having perused record of the case, we are of the view that application does not involve any referable question of law and what is proposed do not satisfy the test laid down for calling the said question. It is in other words, a question of fact and hence, the application must be dismissed.