LAWS(MPH)-1996-5-49

COMMISSIONER OF INCOME TAX Vs. DESHRAJ VIJAY KUMAR

Decided On May 01, 1996
COMMISSIONER OF INCOME TAX Appellant
V/S
DESHRAJ VIJAY KUMAR Respondents

JUDGEMENT

(1.) AT the instance of the Department, the Tribunal has stated the case and referred the undernoted question of law arising out of the order dt. 26th April, 1993, passed by it in IT Application No. 1069/Ind. of 1988, under S. 256(1) of the IT Act, 1961 (for short the Act), for our consideration and opinion.

(2.) ALTHOUGH the Department proposed the undernoted two questions before the Tribunal, the Tribunal elected to refer only one question as noted above concerning applicability of S. 43B of the Act:

(3.) THE Tribunal, therefore, stated the case and referred the aforesaid question concerning S. 43B of the Act and declined to refer question No. 2 on the ground that the point had stood concluded by the decision CIT vs. Mamta Tiwari (1987) 66 CTR (MP) 83 : (1988) 171 ITR 59 (MP).