1996 (3) TMI 49

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..... f Income-tax, Bhopal) has filed 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 proposed question of law after rejection of the application registered as R. A. No. 441/Ind of 1991 for the assessment year 1984-85 on January 10, 1992, arising out of the order dated February 22, 1991, passe .....

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..... rry forward of the loss. Aggrieved, the Department filed the appeal before the Tribunal. The Income-tax Appellate Tribunal placed reliance on Co-operative Marketing Society Ltd. v. CIT [1983] 143 ITR 99 (MP), and dismissed the appeal as meritless. The Department then filed an application under section 256(1) of the Act, which was rejected. Thereafter the applicant has filed this application under .....

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