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High Court of Allahabad
N.D. Ojha, R.K. Gulati, JJ.
Bishwanath Prasad And Sons – Appellant
Versus
Commissioner of Income-Tax – Respondent
Income-tax Application 112 of 1985
Decided On : Sep 18, 1986
Income tax - Review Application - Interpretation of Section 254(2) of the Act
Fact of the Case:
The Income tax Appellate Tribunal dismissed the application under Section 254(2) of the Act, treating it as a review application.
Finding of the Court:
The court directed the Tribunal to draw up a statement of the case and refer the question of law to the court for its opinion.
Issues: Interpretation of Section 254(2) of the Act
Ratio Decidendi: The court found that the question of law arising from the Tribunal's order was a question of law and directed the Tribunal to refer it to the court.
Final Decision: The Tribunal was directed to refer the question of law to the court for its opinion.
1. HAVING heard, counsel for the parties, we are of the opinion that the following question is a question of law arising out of the order of the Tribunal :
"Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was justified in dismissing the application under Section 254(2) of the Act on the ground that it was virtually a review application ?"
2. THE Income tax Appellate Tribunal, Allahabad Bench, Allahabad, is accordingly directed to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion.
The applicant shall be entitled to costs assessed at Rs. 125.
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