GANESH JUTE TRADING Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961, against an order of the Income-tax Appellate Tribunal, Patna Bench, whereby it has dismissed the application of the assessee filed under Section 256(1) of the Act.

(2.) IT appears, the assessee by filing the application required the Appellate Tribunal to state the following questions of law arising out of the order of the Tribunal dated January 12, 1995, in ITA No. 511/Pat of 1992 to this court :