CIT Vs. MEWAR OILS

JUDGEMENT

(1.) HEARD Mr. Sandeep Bhandawat, learned counsel for the revenue, and Mr. N.M. Rank, senior advocate.

(2.) THIS reference application under section 256(2) of the Income Tax Act is filed by the revenue, seeking reference from the order of the Tribunal dated 21 -6 -1995, for the opinion of this court. 'Whether, on the facts and in the circumstances of the case the Tribunal is justified deleting the entire disallowance of Rs. 8 lakhs in building repairs account by following their earlier order in the case of assessee itself for assessment year 1984 -85, which has not been accepted by the department and the Tribunal have proposed reference under section 256(1) vide R.A. No. 251/Jp/1991, dated 19 -5 -1993 ?'