1980 (11) TMI 67 - AT - Income Tax

Summary

The CIT, Bombay City-IV, Bombay requested the Tribunal to refer questions regarding the entitlement of the assessee to appeal before the AAC and the treatment of assessment under s. 154. The Tribunal held that the draft statement of the case is tentative until finalized and can be amended or rejected. The Tribunal dismissed the application for reference as no referable question of law arose from the order.