COMMISSIONER OF INCOME TAX Vs. MANAKCHAND

JUDGEMENT

(1.) HEARED learned counsel for the petitioner.

(2.) THE Revenue has moved this application under section 256(2) of the Income -tax Act, 1961 (for short 'the Act'), with the prayer that the Income -tax Appellate Tribunal, Jaipur Bench, Jaipur, may be directed to refer the following question for the opinion of this court :

(3.) WE are also, of the view that for the reasons stated in the order no referable question of law arises in this matter.