1991 (12) TMI 2

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..... on to the Tribunal to state the case and to refer the following two questions said to be of law for the opinion of this court : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in confirming the orders of the Appellate Assistant Commissioner holding that relief under section 23(1) is admissible in respect of five shops utilised for commercial p .....

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..... ant Commissioner on the basis of a circular of the Central Board of Direct Taxes dated March 19, 1971, and the case of Tata Engineering and Locomotive Co. Ltd. v. Gram Panchayat, AIR 1976 SC 2463. In view of the language employed in section 23 and the relevant proviso, the above questions of law do arise out of the order of the Tribunal and, hence, this application is allowed and rule made absol .....

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