ASHOK BHAN, J. - (1.) THIS petition has been filed under S. 256(2) of the IT Act, 1961 (hereinafter referred to as the Act) for issuance of a mandamus directing the Tribunal, Chandigarh Bench, (hereinafter referred to as the Bench) for referring the following question of law for the opinion of this Court claimed by the Revenue : "Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in dismissing the appeal filed by the Department as defective on technical grounds."
(2.) FROM the order of the Tribunal, we find that the Revenue filed a defective appeal. Office of the Tribunal directed the Revenue to correct the defects pointed out by the office but in spite of the opportunities given, the defects were not removed. After some time the grounds of appeal were filed but the same were also not duly verified. No request was made by the Revenue thereafter to file proper grounds of appeal duly verified by the competent officer. Finding recorded by the Tribunal is a finding of fact. No referable question of law arises. Dismissed. *****;