COMMISSIONER OF INCOME TAX Vs. JAIN RICE MILLS

JUDGEMENT

(1.) THE CIT has filed this application under s. 256(2) of the IT Act, 1961 ('the Act'), for the issuance of a mandamus to the Tribunal to refer the following questions of law, which arise out of the order of the Tribunal dt. 12th Sept., 1976:

(2.) IT would be unnecessary to rewrite all the facts which have been given in detail in the order of the Tribunal, dt. 31st March, 1976, by which the application filed by the CIT under s. 256(1) was rejected.

(3.) CONSEQUENTLY , this petition is dismissed, but without there being any order as to costs.