1996 (2) TMI 13

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..... of law concerning the interpretation of section 57(i) and the High Court ought to have called for a reference from the Tribunal concerning it - Tribunal is directed to refer the aforequoted question to HC u/s 256(2) - C. A. No 642 of 1979. - - - Dated:- 6-2-1996 - S. P. BHARUCHA AND B. N. KIRPAL JJ. For the Appellant : B. B. Ahuja, Senior Advocate (S. N. Terdol , S. Rajappa Advocates .....

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..... be referred is a question of law concerning the interpretation of section 57(i) of the Income-tax Act and the High Court ought to have called for a reference from the Tribunal concerning it. The appeal is allowed. The Tribunal is directed to refer the aforequoted question to the High Court under section 256(2) of the Act. There shall be no order as to costs. - - TaxTMI - TMITax - Income T .....

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