1982 (7) TMI 28

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..... of Income-tax, Madhya Pradesh, Bhopal, under s. 256(2) of the I.T. Act, 1961, praying that the Income-tax Appellate Tribunal should be directed to state the case and refer it to this court for its opinion on the following questions : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in setting aside the order passed by the Commissioner o .....

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..... 144B of the I.T. Act. The Commissioner was of the view that the order of the ITO was erroneous and prejudicial to the interests of the Revenue due to non-compliance with the procedure laid down under s. 144B of the Act. The assessee preferred an appeal against the Commissioner's order to the Income-tax Appellate Tribunal. The Appellate Tribunal allowed the appeal and set aside the order of the C .....

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