1996 (5) TMI 65

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..... to as "the Revenue"), has filed this petition under section 256(2) of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as "the Tribunal"), to refer to this court the following question of law Along with the statement of case : " Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate .....

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..... hi Bench in CIT v. A. P. E. India (P.) Ltd. [1991] 37 ITD 351, declined to refer the question of law pertaining to this assessment year. Since the Tribunal has already referred a similar question of law in Income-tax Case No. 48 of 1986 for the assessment year 1980-81, we direct the Tribunal to refer the following question of law along with the statement of case for the opinion of this court : .....

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