COMMISSIONER OF INCOME TAX Vs. LAXMANDAS BHATIYA

JUDGEMENT

(1.) THE applicant has filed this application under Section 256(2) of the Income-tax Act, 1961, seeking directions to the Tribunal to send the statement of the case and refer the question of law as proposed. THE proposed questions of law are reproduced below :

(2.) WHETHER the Tribunal was correct in holding that when an appeal has been decided on a preliminary objection which has been answered in the negative by the superior court, even without a specific direction from the superior court to decide the other grounds of objection, will have to be decided by the Tribunal afresh ?"

(3.) IN the result, this application fails on two grounds :