1980 (11) TMI 67

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..... and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to appeal before the AAC denying interest under ss. 214 and 243 in terms of s. 246 of the IT Act? (2) Whether on the facts and in the circumstances of the case, the Tribunal was right in treating the assessment under s. 154 as regular assessment within the meaning of s. 2(40) and granting inte .....

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..... f law arising out of the order of the Tribunal. He, however, contended that the Applicant-Commissioner was not aggrieved by the particular decision of the Tribunal and therefore the Tribunal was not competent to refer a question as a question of law to the Hon'ble High Court about which no controversy has been raised by the Applicant Commissioner. On the other hand, the Deptl. Rep. Submitted that .....

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..... e more questions as questions of law to the statement of the case as well as to reject the reference application if that is found necessary. 4. We also agree with the counsel for the assessee that the Tribunal can reframe the question to bring out the real controversy but cannot perhaps refer a question which though arises out of the order of the Tribunal is not in dispute between the parties i .....

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