9911796707
TMI Blog1991 (4) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961. Four questions have been proposed in the application which are stated to be questions of law in respect of which a mandamus is sought for a direction to the Income-tax Appellate Tribunal to refer the said questions for the opinion of this court. We have heard learned counsel for the parties. The dispute arises from the proceedings under section 185(1)(b) of the Income-tax Act, 1961. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order refusing to grant registration with certain directions to the Inspecting Assistant Commissioner (Assessment) to pass a fresh order. Still feeling aggrieved, the assessee filed a second appeal before the Income-tax Appellate Tribunal. The Tribunal dismissed the appeal relying on a decision of the Rajasthan High Court in Prem Agencies v. CIT [1988] 173 ITR 110. It took the view that it was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no indication in the order of the Tribunal that the controversy which is the subject-matter of the other questions was canvassed before the Tribunal. Accordingly, we decline to issue any direction for making the reference in respect of the other questions. The Income-tax Appellate Tribunal, 'B' Bench, Allahabad, is directed to draw up a statement of the case and refer the aforesaid ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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