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TMI Blog1982 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ses No. 1O1 and 97 of 1981, as all these applications under s. 256(2) of the I.T. Act, 1961 (hereinafter referred to as " the Act "), arise out of a common order passed by the Income-tax Appellate Tribunal, Indore Bench. The assessment years in question are 1973-74, 1974-75 and 1976-77. The applicant was employed as a manager of the firm, M/s. Mahavir Industrial Works, which had applied for regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the case of the firm holding that the firm was not genuine. By another order, the Tribunal allowed the appeal of the Department in the case of the applicant. Hence, aggrieved by that order, the applicant had preferred an application under s. 256(1) of the Act before the Tribunal but that application was rejected. Hence, the applicant has filed these applications. Aggrieved by the order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was any material before the Tribunal for holding that no genuine firm had come into existence, are questions of law. The applications are, therefore, allowed. The Tribunal is directed to state the case and refer the following questions of law to this court for its opinion : " (1) Whether, on the facts and in the circumstances of the case, there was any material before the Tribunal for comin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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