COMMISSIONER OF INCOME TAX Vs. FATEH DANGI

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS is an application under Section 256(2) of the Income-tax Act, 1961 (for short "the Act of 1961"), for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following questions of law said to be arising out of its order dated January 17, 1995, passed in I.T.A. No. 89/JP of 1995 because an application under Section 256(1) has been rejected by the Tribunal on January 22, 1996, by holding that no question of law arises out of the appellate order :