- (1.) By this application under Section 256(2) of the Income-tax Act, 1961, the assessee is asking this court to direct the Tribunal to state the following four questions : "1. Whether the learned Tribunal was justified on facts and in law in rejecting the application under Section 254(2) and in ignoring the evidence and material on records ?
(2.) Whether the learned Tribunal was legally justified in ignoring the facts already placed on records and the affidavit of counsel ?
(3.) Whether the Tribunal was legally justified in not treating the application under Section 254(2) as a petition for review and not rectifying the mistake apparent on the face of the records ?;