1982 (7) TMI 27

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..... . 46 of 1982 (Commissioner of Income-tax, Bhopal v. Princess Usha Trust, Indore) and Misc. Civil Case No. 47 of 1982 (Commissioner of Income-tax, Bhopal v. Princess Usha Trust, Indore), as a common question has been raised in all the three applications filed by the Commissioner of Income-tax, Bhopal, against the assessee, Princess Usha Trust, Indore, under s. 256(2) of the I.T. Act, 1961. Assessm .....

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..... e order of the Tribunal for the three assessment years in question. The Income-tax Appellate Tribunal, Indore, is, therefore, directed under s. 256(2) of the I.T. Act, 1961, to state the case and to refer it for our opinion on the following question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the ALV of the Manik Bagh Palace .....

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