PRAMILA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee has filed this application 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, arising out of the order passed by the Tribunal on May 5, 1991, in I. T. A. No. 701/Ind. of 1985 and its refusal to refer the case vide order dated November 29, 1991, passed in R. A. No. 108/Ind. of 1991 :

(2.) WE have heard Shri J. W. Mahajan, learned counsel for the applicant, and Shri D. D. Vyas, learned counsel for the Department/N.A.

(3.) ACCORDINGLY, we allow the application in part and direct the Tribunal to state the case and refer the lone question for our consideration and opinion. Counsel's fee is, however, fixed at Rs. 750, for each side, if certified.