CIT Vs. PHULCHAND KACHRULAL

JUDGEMENT

(1.) THE decision rendered in this case shall also govern disposal of other two cases being MCC No. 303 of 1995 and MCC No. 304 of 1995 because all these applications relate to one assessee and secondly arise out of one impugned order passed by ITAT, the only difference being that they arise out of different assessment orders.

(2.) THIS is an application made by revenue (Commissioner of Income -tax) under section 256(2) of the Income Tax Act consequent upon the rejection of their application made before the Tribunal (ITAT) under section 256(1) of the Act for referring certain questions of law which according to applicant (Revenue) arise out of the order dated 25 -10 -1993, passed by ITAT in ITA No. 344/Ind/90, 223/Ind/91, 349/Ind/90 and 388/Ind/90. However, the Tribunal by order dated 28 -9 -1994, passed R.A. No. 18 to 50/Ind/94 dismissed the application made by the revenue under section 256(1) in holding, inter alia, that none of the questions proposed by the applicant (Revenue) cannot be said to be question of law but according to Tribunal all the questions proposed are questions of fact. It is with this finding; the Tribunal declined to refer any of the question of this court and dismissed the applications giving rise to filing of the application under section 256(2) of the Act for calling the questions of law from the Tribunal to this court for answer.

(3.) HAVING heard learned counsel for the applicant and having perused record of the case, we are of the opinion that the view taken by the Tribunal that no referable question of law arises in the case is correct and hence, does not call for any interference. In other words, we have not been able to find that any question of law arises out of the order passed by the Tribunal in an appeal by the revenue referred supra