Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in dismissing the Departmental appeal when the matter is sub judice before the High Court.

High Court Of Allahabad

CIT vs. Hira Lal Mittal (Late)

Section 256(2)

S.L. Saraf & P.K. Jain, JJ.

IT Appln. No. 42 of 1997

23rd April, 1999

JUDGMENT

BY THE COURT :

Having heard learned counsel for the applicant, we are satisfied that only question No. 2 is the question of law which arises out of the order of the Tribunal. We, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for opinion of this Court :

“Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in dismissing the Departmental appeal when the matter is sub judice before the High Court.”

2. In so far as question No. 1 mentioned in the application is concerned, it does not arise from the order of the Tribunal. No rule is issued on this question. The application stands disposed of.

[Citation : 248 ITR 288]

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