COMMISSIONER OF INCOME TAX Vs. SWASTIC MOTORS

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961 (for short "the Income-tax Act"), wherein it has been prayed by the Revenue that its application under Section 256(1) of the Income-tax Act had been dismissed by the Rajasthan Income-tax Appellate Tribunal, Bench 'A' (Camp at Jaipur), and that this court should direct the said Tribunal to draw up the statement of the case and refer the following question of law for the opinion of this court :

(2.) THE relevant facts to decide the present application are these :