COMMISSIONER OF INCOME TAX Vs. BALLABH PRASAD AGARWALLA

JUDGEMENT

(1.) This is an application under Section 256(2) of the Income-tax Act, 1961, for referring the following questions of law in respect of the assessment year 1986-87, corresponding to the accounting year 1985-86 :

(2.) Whether, in view of the elaborate discussion in the Tribunal order (paragraph 12) and when no such claim was made before any of the income-tax authorities, the order of the Tribunal in miscellaneous application recalling the earlier order, is legally correct ?

(3.) Whether, in view of the fact that the Bench which heard the matter giving rise to the miscellaneous application is different from the Bench disposing of the application recalling the order of the Income-tax Appellate Tribunal for fresh hearing, the order of the Tribunal is legally correct in terms of Rule 34A(3) of the Income-tax (Appellate Tribunal} Rules, 1963 ?"