1995 (12) TMI 44 - Income Tax

Extract:
.......201(1A) for the assessment year 1984-85 ? After hearing the argument of both the parties, we are of the view that the aforesaid question is a question of law and we, therefore, direct the Income-tax Appellate Tribunal to draw up a statement of case and refer the above question for the opinion of this court. The application is, accordingly, allowed.