1995 (8) TMI 9

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..... h-I, Hyderabad, has approached this court by way of the present income-tax case under sub-section (2) of section 256 of the Income-tax Act, 1961 ("the Act", for short), having been unsuccessful in persuading the Income-tax Appellate Tribunal to refer the following two questions in R. A. No. 293/(Hyd) of 1988 before the Tribunal : "1. Whether, on the facts and in the circumstances of the case, th .....

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..... uestions raised relate to the interpretation "owner" in section 22 of the Act. It cannot be said that the questions raised are not questions of law arising out of the order of the Tribunal. Learned counsel for the Revenue draws our attention to the decision of a Division Bench of this court in CIT v. Nawab Mir Barkat Ali Khan [1974] Tax LR 90, wherein it was held that the expression "owner" in sec .....

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