TMI Blog1995 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (1) of section 256 of the Income-tax Act, 1961, numbered as R. A. No. 311/(Hyd) of 1989, the Commissioner of Income-tax, Andhra Pradesh-II, approaches this court by way of the present income-tax case under sub-section (2) of section 256 for reference of the following three questions of law : " (i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? (iii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in law in holding that the notice in Form No. 10 issued by the assessee for the assessment year 1982-83 is valid for claiming exemption under section 11(2)(a) of the Income-tax Act on the ground that as section 11(2) allows the assessee a long period of ten years for accumulation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss filed voluntarily beyond the time fixed in general notice under sub-section (1) of section 22 of the Indian Income-tax Act, 1922, before the assessment, was a valid return or not. We are, prima facie, of the view that that decision did not even remotely deal with the question whether notice in Form No. 10 read with rule 17 of the Income-tax Rules, 1962, filed within the time allowed under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion. We are of the view that, as already stated above, all the three questions of law arise out of the order of the Tribunal and inasmuch as there is no authoritative decision of this court on the said questions, this income-tax case has to be allowed. In the result, we require the Appellate Tribunal to state the case and refer the three questions mentioned in paragraph 1 above, at the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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