Allahabad Court May 1971 Judgments

Govind Singh Bhagwan Singh Vs. Income-tax Officer I(Vi), Now District ...

Court: Allahabad

Reported in: [1972]84ITR214(All)

Pathak, J. 1. This is an application by the assessee under Section 256(2) of the Income-tax Act, 1961. 2. The assessee filed an appeal before the Income-tax Appellate Tribunal in a case relating to the assessment year 1961-62. The appeal was dismissed for default by the Appellate Tribunal on April 13, 1966. The assessee applied under Section 256(1) of the Income-tax Act, 1961, for reference of certain questions of law to this court. The Appellate Tribunal by its order dated September 14, 1966, rejected the application as barred by time; And now this reference has been made. 3. Section 256(2) entitles an assessee to apply to this court for an order requiring the Appellate Tribunal to state the case and to refer it, where on an application made under Section 256(1), the Appellate Tribunal has refused to state the case on the ground that no question of law arises. In the present case, the Appellate Tribunal did not refuse to state the case on the ground that no question of law arose. It r...