1996 (4) TMI 463

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..... ree questions have been framed by the assessee for calling the statement of case from the Board of Revenue. 2.. We have heard the learned counsel for both the parties and perused the records. 3.. It is not necessary to give detailed facts. Suffice it to say that the assessee was assessed for the assessment period from January 1, 1980 to December 31, 1980 by the Additional Assistant Commissione .....

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..... . Therefore, an application was made for referring the case to this Court, which was rejected by the Board of Revenue. Hence the present application has been made by the assessee for calling the statement of case. In view of the facts and circumstances, we are of the opinion that the first question does arise for calling the reference, which reads as under: "Whether the Tribunal (Board of Revenu .....

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