1999 (9) TMI 26 - RAJASTHAN HIGH COURT

Extract:
.......ion of material on record and the evidence produced by the assessee, As no question of law arises out of the order passed by the Tribunal, we find no fault with the order of the Tribunal declining to refer the question for our opinion. Consequently, all the applications filed under section 256(2) of the Act filed by the Revenue are hereby rejected.