1996 (11) TMI 14

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..... Patna Bench, whereby it has dismissed the application of the assessee filed under section 256(1) of the Act. It appears, the assessee by filing the application required the Appellate Tribunal to state the following questions of law arising out of the order of the Tribunal dated January 12, 1995, in ITA No. 511/Pat of 1992 to this court : "(i) Whether, on the facts and in the circumstances of .....

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..... any suppression of the purchase and sale (sic)? (v) Whether the finding of the Appellate Tribunal upholding the rejecting book profit is perverse and based on wrong fact and also on no appreciation of important facts germane to the appellant's case which was placed in the paper book filed before it?" We have heared Mr. Jain, learned advocate appearing for the assessee, and Mr. Rastogi, senior .....

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