COMMISSIONER OF INCOME TAX Vs. TATA YADOGAWA LIMITED

JUDGEMENT

(1.) THESE are applications under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as "the Act").

(2.) THE Income-tax Appellate Tribunal, Patna Bench ' B ' (hereinafter referred to as " the Tribunal "), has rejected the application of the Reven'ue under Section 256(1) of the Act on the ground that the question of law raised by the Department was merely academic in nature.

(3.) IN the result, therefore, we reject the applications. There will be no order as to costs.