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Section 256(2) of the income-tax act, 1961-Reference-Question of fact-Whether any question of law would arise out of tribunal's order cancelling order of rectification under section 154, on the finding that reasonable opportunity was denied to assessee and issues involved were debatable-Held, no Facts The assessee's original assessments were completed allowing it depreciation and development rebate. On 14-12-1977, the ITO issued notice to the assessee seeking to rectify the assessment orders under section 154 and fixed the matter for hearing on the very next day, i.e., 15-12-1977. The assessee challenged the rectificatory proposals and also pleaded insufficiency of time allowed to it, but the ITO passed the rectificatory orders on 15-12-1977 itself, withdrawing therewith the development rebate and depreciation allowed earlier. On appeal, the AAC allowed only partial relief in respect of certain items. On cross-appeals before the Tribunal, the assessee urged : (i) that reasonable opportunity was not given to it to show cause against the proposed rectification ; and (ii) that the issue reopened by the ITO was debatable and there was no mistake apparent on the record. The Tribunal allowed the assessee's appeal and dismissed that of the department. The Tribunal also rejected the revenue's application for reference. On application Under section 256(2) : Held The Tribunal's finding that a reasonable opportunity was not given to the assessee was a finding of fact. Also, the issues, which the ITO had reopened purporting to act under section 154, were undisputedly highly debatable. Consequently, no question of law fit for reference arose from the Tribunal's order. MISC. CIVIL CASE NOS. 104, 105 TO 112 OF 1978. Judgment SHUKLA, J.- This order shall dispose of Miscellaneous Civil Case Nos. 105 to 112 of 1978 as well as the questions are common in all these cases. 2. The Commissioner has filed this application under section 256(2) of the Income-tax Act, 1961 ('the Act'), praying that the Tribunal, Indore Bench may be directed to send the statement of case and refer certain questions said to be questions of law arising out of its order dated 31-3-1977. 3. The assessment…

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