2004 (5) TMI 25

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..... tment) under section 256(2) of the Income-tax Act, seeking a reference to be made to this court on certain questions of law which according to the Revenue arise out of the order passed by the Tribunal for being answered by this court under section 256(1) of the Act. This application arises out of an order dated August 16, 1993, passed by the Income-tax Appellate Tribunal, Indore, in I.T.A. Nos. 18 .....

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..... ication. In our opinion, a mere perusal of the two orders of the Tribunal, i.e., the order passed in the second appeal and the one passed by dismissing the application made under section 256(1) of the Act would show that no question of law is involved in this case. The issue relates to grant of registration to the assessee. It was granted by the authorities in the facts appearing on record. In o .....

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