2001 (2) TMI 25

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n under section 256(2) of the Income-tax Act, 1961, for requiring the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to refer the following question of law said to be arising out of the order of the Tribunal in I.T.A. No. 1764/JP of 1992 for the assessment year 1991-92, dated September 10, 1998, affirming the adjustment made under section 143(1)(a) by disallowing the deduction claimed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee along with the returns about the amount payable under the prospecting licence and expenses incurred in respect of maintenance of guesthouse. The assessee challenged that order successively before the Commissioner of Income-tax (Appeals). He moved an application before the Tribunal under section 256(1) of the Income-tax Act, 1961, requiring the Tribunal to refer the aforesaid question for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rred for maintenance of guest-house is allowable or not is prima facie inadmissible in view of the specific provision of the Income-tax Act. Accordingly, this application is allowed and we direct the Tribunal to refer the following question of law which arises out of this appeal: "Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the Assessing Officer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X