COMMISSIONER OF INCOME TAX Vs. CHANDRA CHEMOUX

JUDGEMENT

(1.) BOTH these reference applications have been filed under the provisions of s. 256(2) of the IT Act, 1961, by the Revenue as the subject -matter of both the reference applications is same therefore, they are being disposed of by the common order. The Tribunal had refused to make reference of any of the questions sought to be referred to the High Court vide

(2.) A reference application was earlier filed before the Tribunal under the provisions of s. 256(1) of the IT Act for reference of certain questions to this Court. Those questions were arising out of the order of the learned Tribunal vide its reference :