Allahabad High Court
Bishwanath Prasad & Sons vs Commissioner Of Income-Tax on 18 September, 1986
Equivalent citations: [1987]163ITR715(ALL)
Author: N.D. Ojha
Bench: N.D. Ojha
JUDGMENT
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.
3. The applicant shall be entitled to costs assessed at Rs. 125.