Law: Income Tax Act, 1961

Section: 256(2)

Income-tax-- ----Reference---Rectification---Order of I.T.O. under S.154---Matter arguable---No mistake apparent on record---Tribunal holding order of I.T.O. justified---Question- of law arises---Indian Income Tax Act, 1961, Ss. 154 & 256(2). Whether the Income-tax Appellate Tribunal was justified in holding that the order passed by the Income-tax Officer under section 154 of the Income Tax Act, 1961, was justified and in accordance with law when the matter was arguable and there was no mistake apparent on the record, is a question of law to be referred. JUDGMENT Heard Shri Rakesh Agarwal and Shri V.K. Pandey for the assessee and learned standing counsel for the Department. In this case, three questions have been sought to be referred to us for our opinion under section 256(2) of the Income Tax Act, 1961. On the facts and…

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