(1.) THIS application under Section 256(2) of the Income-tax Act, 1961, has been moved against the order dated November 14, 1983, which has been rectified on March 22, 1984, on a miscellaneous application having been moved by the assessee in respect of the assessment year 1978-79.
(2.) WE need not go to the various points which have been raised. The question of law as stated in the application under Section 256(1) was as under :