COMMISSIONER OF INCOME TAX Vs. THAKURDAS AIDASANI

JUDGEMENT

(1.) THE Commissioner of Income-tax, Bhopal, has filed these applications under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted questions said to be of law to this court arising out of its common order dated February 28, 1992, passed in I. T. A. Nos. 624 to 627/Ind. of 1990, and the order of refusal to refer the case passed on November 30, 1992, in R. A. Nos. 118 to 121/Ind. of 1992, assessment years 1978-79 to 1981-82 :

(2.) WHETHER, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to accept the return filed under the Amnesty Scheme when the provisions of the same were not at all applicable to the assessee's case ?"

(3.) WE have heard Shri D.D. Vyas, learned counsel for the applicant/ Department, and Shri Nazir Singh, learned counsel for the non-applicant/ assessee. Learned counsel for the non-applicant/assessee resisted these applications on the ground that the decision of the Tribunal is based on appreciation of facts and as such no referable questions of law arise therefrom.