COMMISSIONER OF INCOME TAX Vs. BILKISHBAI

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961, the applicant--Department seeks a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted questions said to be of law for the opinion of this court, arising out of its order dated July 24, 1991, passed in I. T. A. No. 675/(Ind) of 1987 and its refusal to refer the case by order dated December 18, 1991, passed in R. A. No. 395/(Ind) of 1991 :

(2.) WE have heard Shri D. D. Vyas and Shri Bhadang, learned counsel for the applicant-Department, and Shri Kochatta, learned counsel for the non-applicant-assessee.