2001 (2) TMI 95

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..... an application under section 256(2) of the Income-tax Act, 1961 (for short "the Act of 1961"), for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following question of law said to be arising out of the Tribunal's order in I. T. A. No. 200/ P of 1991, dated February 2, 1995, relating to the assessment year 1987-88 : "Whether, on the facts and i .....

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..... ed but it requires interpretation of statutory provisions which always remains a question of law. The Tribunal has apparently erred in not appreciating this position in holding that no question of law arises out of its order. The correctness or the erroneous nature of the order passed by it in appeal is not a criterion for making a reference of a question of law which arises out of its order, .....

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