COMMISSIONER OF INCOME TAX Vs. SATYANARAYAN SIKARIA

JUDGEMENT

(1.) IN this application under Section 256(2) of the INcome-tax Act, 1961, the Revenue has approached this court praying for a direction to the Tribunal to refer the following questions for the .opinion of this court :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal is correct in law in following the order passed by the Assessing Officer earlier which is patently wrong as per Section 171 read with Explanation (a) on the ground that to reopen the issue of partition without altering the order under Section 171 of the Act is outside the jurisdiction of the Assessing Officer ?"

(3.) WE have heard Mr. G.K. Joshi, learned senior standing counsel for the Revenue and Dr. A.K. Saraf, learned counsel for the assessee.