COMMISSIONER OF INCOME TAX Vs. JAIPUR UDYOG LIMITED

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter to be referred to as " the Act "), the CIT, Jaipur, has prayed that the Income-tax Appellate Tribunal, Delhi Bench ' B ', may be directed to state a case and submit the following question of law set out in the application :

(2.) THE Tribunal refused to state the case by its order dated October 25, 1976 (Ex. 4), on the ground that no question of law arises out of the order of the Tribunal.

(3.) IN our opinion, the question submitted for reference is a question of law as it refers to the jurisdiction of the Tribunal under Section 254(1) of the Act. However, we are of the opinion that the question submitted for reference in the application is not properly framed and does not bring out the correct and exact point in controversy. Consequently, we have thought it fit to modify it.