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TMI Blog1987 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ision., 1986 in M.P. No. 37 of 1986 in I.T.A.No. 508 C.O. No. 22 of 1984 relating to the asst. yr. 1982-83 to the Hon'ble High Court of Punjab and Haryana at Chandigarh under s. 256(1) of the IT Act, 1961: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the ground taken by the Revenue is altogether different than what the AAC had d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal and, therefore, the same should be rectified under s. 254(2) of the Act. It was pointed out that the ground of appeal before the Tribunal was that the AAC had erred in directing the ITO to carry forward the unabsorbed depreciation in the hands of the assessee firm itself inspite of the provisions of s. 32(2) of the Act to the contrary whereas the Tribunal had decided the issue which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 984. The revenue has not filed any reference application arising out of the order of the Tribunal dt. 29th Decision., 1986 in I.T.A. No. 508 C.O. No. 22 of 1984. The reference application is against the order in M.P. No. 37 of 1986. We have noted above that the issues involved do not arise out of the Tribunal's order in M.P. No. 37 of 1986 as by that order only the earlier order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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