COMMISSIONER OF INCOME-TAX Vs. CHUNI LAL

JUDGEMENT

(1.) THE Commissioner of Income Tax, Jalandhar, has filed the present case under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), seeking a direction that the following questions of law be referred to this court for its opinion :

(2.) WE have gone through the order of the Tribunal passed in appeal as well as under Section 256(1) of the Act declining to refer the questions of law claimed by the Commissioner of Income Tax for the opinion of the High Court.

(3.) THE findings recorded by the Tribunal are findings of fact. No referable question of law arises. The petition is dismissed. No costs.