1997 (2) TMI 36

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..... -The following two questions of law are sought to be referred to this court for opinion under section 256(2) of the Income-tax Act, 1961 (for short, "the Act") : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that there was no mistake apparent from the records which could be rectified under section 154?" 2. Whether, on the facts .....

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..... herefore, withdrew the E.S.A. vide order passed under section 154 of the Act. The assessee went in appeal with the plea that electric installation was part and parcel of plant and machinery and E. S. A. had been rightly allowed in the original assessment order. It had earlier been allowed in the assessment year 1973-74 by the Income-tax Appellate Tribunal (for short "the Tribunal"). The Commission .....

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..... ghtly allowed and that there was no justification to invoke section 154 so as to withdraw the E. S. A. Looking to the nature of the controversies, the questions sought to be answered do appear to be questions of law arising from the Tribunal's order. The Tribunal is, therefore, directed to state the case and refer to this court for opinion the questions of law, reproduced in the first paragraph .....

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