Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the order passed by the ITO should be treated has merged in the order of the AAC?

Counsel Appeared

Bharatji Agarwal, for the Revenue

BY THE COURT :

Upon hearing the parties, we are of the view that the following question rasied by the Revenue is a question of law and that does arise from the Tribunal’s order dated May 6, 1987:

” Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the order passed by the ITO should be treated has merged in the order of the AAC.? ” and we therefore, direct the Tribunal to draw up a statement of the case and refer the aforesaid question to this Court for its opinion. The application is allowed.

[Citation : 176 ITR 284]