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TMI Blog1980 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, as the questions are common in all these cases. The Commissioner, Madhya Pradesh-I, Bhopal, has filed this application under s, 256(2) of the I.T. Act, 1961, praying that the Appellate Tribunal, Indore Bench, may be directed to send the statement of case and refer certain questions said to be questions of law arising out of its order dated March 31, 1977. Assessment years relevant for thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under s. 154 of the Act on December 15, 1977, withdrawing the development rebate and depreciation and adding the amount in the total income of the assessee. This order was challenged by the assessee before the AAC, who partly allowed the appeal. Both the parties appealed against the common order of the AAC. The grievance of the assessee was firstly that the rectification order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error apparent. After hearing the learned counsel, we are of opinion that no question of law arises out of the order of the Tribunal and, therefore, a direction under s. 256(2) of the I.T. Act, 1961, for stating the case and referring the proposed questions cannot be given. The finding that a reasonable opportunity was not given to the assessee is a finding of fact. Similarly, the various issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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