2000 (2) TMI 22

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..... This application under section 256(2) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Jodhpur, was filed. By this application the applicant has requested the Tribunal to refer the following question: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in upholding the order of the learned Commiss .....

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..... iation of buildings, machinery, plant or furniture owned wholly or partly by the assessee and used for the purposes of the business or profession." We are of the opinion that the Tribunal was in error in rejecting the application under section 256(1) by holding that the question does not involve interpretation of section 32 of the Act. The application under section 256(2) of the Act is, theref .....

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