1990 (12) TMI 43

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..... for both the assessee and the Revenue, we are of the opinion that a question of law does arise from the order of the Tribunal. The assessee has asked three questions to be referred, namely: "(1) Whether, in view of the fact that the Commissioner of Incometax (Appeals) has allowed the appeal of the assessee against the order under section 154 on the ground that the order of the Income-tax Officer .....

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..... tax Officer for fresh assessment ?" But, in our opinion, it would be sufficient if we direct question No. 1 to be stated under section 256(2) of the Income-tax Act. Questions Nos. 2 and 3 suggested by the assessee are merely argumentative in nature. The very point is involved in question No. 1. The income-tax appeal is allowed. Question No. 1 shall be stated as directed above. No costs.
Case .....

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