2000 (2) TMI 22

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..... ax Act, 1961, at the instance of the Commissioner of Income-tax, Jodhpur, was filed. By this application the applicant has requested the Tribunal to refer the following question: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in upholding the order of the learned Commissioner of Income-tax (Appeals) directing the Assessing .....

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..... owned wholly or partly by the assessee and used for the purposes of the business or profession." We are of the opinion that the Tribunal was in error in rejecting the application under section 256(1) by holding that the question does not involve interpretation of section 32 of the Act. The application under section 256(2) of the Act is, therefore, allowed and we direct the Tribunal to state .....

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