1996 (3) TMI 35

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..... this application under section 256(2) of the Income-tax Act, 1961 (for short "the Act"), seeking a direction to the Tribunal to state the case and to refer the undernoted question, labelled as of law, on rejection of the application registered as R. A. No. 71/Ind. of 1992 on August 10, 1992, for the assessment year 1984-85 arising out of the order dated February 10, 1992, passed in I.T.A. No. 224/ .....

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..... s. Aggrieved, the applicant/Department filed the appeal before the Tribunal, which was dismissed. The applicant then filed an application under section 256(1) of the Act which was rejected. Thereafter, the applicant has filed this application under section 256(2) of the Act proposing the abovenoted question of law. We have heard Shri D. D. Vyas, learned counsel for the applicant/Department, and .....

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..... s to be considered and answered as to what is the effect and impact of the return being belated. Accordingly, we allow this application and direct the Tribunal to state the case and refer the aforesaid question of law. As the matter is quite old, we further direct the Tribunal to make an endeavour to comply with the direction within a period of six-months from the date of the receipt of the copy .....

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