Law:

Section:

Section 250, read with section 256 of the Income-tax Act, 1961 - Commissioner (Appeals) - Procedure of - Whether question as to whether Tribunal was right in holding that Commissioner (Appeals) could, under section 250(4) admit evidence of death of D without giving any opportunity to Income-tax Officer to rebut same as required under rule 46A of the Income-tax Rules, 1962; was a question of law arising out of Tribunal's order - Held, yes Section 254, read with section 256 of the Income-tax Act, 1961 - Appellate Tribunal - Order of - Whether question as to whether Tribunal was right in holding that Income-tax Officer was given reasonable opportunity to examine/rebut evidence in form of death certificate of D; was a question of law arising out of Tribunal's order - Held, yes - Whether question as to whether Tribunal was right in holding that finding of Commissioner (Appeals) regarding genuineness of firm was not questioned before Appellate Tribunal; was a question of law arising out of Tribunal's order - Held, yes - Whether question as to whether Tribunal was right in holding that D could not be said to be same person as D of Ambala; was a question of law arising out of Tribunal's order - Held, yes - Whether question as to whether Tribunal was right in holding that 'D' whose death certificate was relied upon by assessee was same person who was a partner of assessee-firm for assessment year 1974-75; was a question of law arising out of Tribunal's order - Held, yes - Whether question as to whether Tribunal was right in holding that a genuine firm was in existence for assessment year 1974-75 was a question of law arising out of Tribunal's order - Held, yes JUDGMENT V. Ramaswami, CJ. -We are satisfied that the following questions of law do arise out of the order of the Tribunal and, accordingly, we direct the Tribunal to state a case and refer the questions for its opinion: "(i)Whether, on the facts and in…

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