2000 (10) TMI 12

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..... ties. This reference application has been filed by the Commissioner of Income-tax, Jodhpur, under section 256(2) of the Income-tax Act, 1961, against the order dated February 9, 1998, passed by the Income-tax Appellate Tribunal, Jaipur. The assessee is a Development Officer employed with the Life Insurance Corporation of India. He has returned an income of Rs. 1,08,230 which was processed unde .....

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..... rred the following questions of law under section 256(1) of the Act for the opinion of this court. The questions of law referred read thus: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally justified in holding that order under section 143(1)(a) passed by the Assessing Officer was not erroneous and prejudicial to the interests of the Rev .....

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