1994 (2) TMI 10

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..... Income-tax Act, 1961, against the order dated February 7, 1991, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, in R. A. No. 63(G) of 1990 for the assessment year 1984-85 rejecting the reference application under section 256(1) filed by the Revenue. The Revenue seeks to refer to this court for its opinion the following questions stated to be questions of law : " (1) Whether .....

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..... is case, we feel that the 2 (two) questions of law aforesaid sought to be referred to this court could be clubbed into one which we hereunder do : " Whether the Tribunal did not err in facts as well as in law in holding that the tractors are not road transport vehicles and also in allowing investment allowance on the tractors? " We may reiterate that the aforesaid question is a question of law .....

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