Madhya Pradesh Court September 2004 Judgments
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Cit Vs. Lachhiram Puranmal Moman
Court: Madhya Pradesh
Decided on: Sep-01-2004
Reported in: [2005]144TAXMAN328(MP)
ORDERA.M. Sapre, J.The decision rendered in this case shall also govern disposal of other connected case being M.C.C. No. 231 of 1995, as both these cases were disposed of by the Tribunal (I.T.A.T.) by passing a common impugned order.2. This is an application filed by the revenue (Commissioner of Income Tax) under section 256(2) of Income Tax Act consequent upon the dismissal of application made by revenue under section 256(1) ibid by the Tribunal by order dated 1.9.1994, passed in three cases being R.A. Nos.299/Ind./93, 300/Ind./93 & 301/Ind./93 which in turn arise out of three appeals being I.T.A. Nos.516/Ind./91,1153/Ind./89 & 517/Ind./91.3. In the opinion of Tribunal, no referable question of law arises in the cases and hence, the application for making the reference to this court for 'answer on merits under section 256(1) came to be dismissed. So the short question that arises for consideration in this case is whether any referable question of law arises in this case out of the or...