COMMISSIONER OF INCOME TAX Vs. CHANDER BHAN

JUDGEMENT

(1.) IN this petition under s. 256(2) of the IT Act, 1961, the petitioner has sought a mandamus for directing the Tribunal, Chandigarh, to refer the following question of law, for the opinion of this Court :

(2.) AFTER hearing the learned counsel for the parties at a great length and going through the order of the Tribunal dt. 3rd Oct., 1975, we are of the opinion that no question of law as such arises from that order and the Tribunal rightly dismissed the application.

(3.) CONSEQUENTLY , this petition is dismissed with no order as to costs.