COMMISSIONER OF INCOME TAX Vs. KUMARI PRABHAWATI GUPTA

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Revenue has prayed that the Income-tax Appellate Tribunal be directed to refer the following questions of law to this court for its opinion :

(2.) WHETHER the Appellate Tribunal was right in setting aside the order of the Appellate Assistant Commissioner and in not passing a further order directing the Income-tax Officer to proceed with the assessment against the legal representatives of the assessee ?"