- (1.) Leave granted.
(2.) Appellant calls in question legality of the order passed by a Division Bench of the Delhi High Court dismissing the appeal filed u/s. 260(A) of the Income Tax Act, 1961 (in short the 'Act'), holding that no reference was necessary.
(3.) The High Court held that the Income Tax Appellate Tribunal (in short the 'Tribunal') examined the matter in detail and came to hold as to what was the date of assessment. This was a question of fact which was not required to be examined in an appeal u/s. 260(A) of the Act. The High Court also noticed that the decision of this Court in Modi Industries Limited & Ors. V/s. CIT & Another, was clearly applicable to the facts of the case.;