1996 (9) TMI 661 - Income Tax

Extract:
.......ion of law arises out of the order dated January 16, 1991, passed by the Tribunal and the Tribunal was justified in rejecting the application. In the result, we do not find any merit in this application under section 256(2) of the Income-tax Act, as no question of law arises out of the order passed by the Tribunal, and the same is hereby dismissed.