- (1.) The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law for the opinion of this Court under Section 256(1) of the Income-tax Act, 1961, (hereinafter called as "the Act") : 1. Whether, even after finding that the production could not come out in a final shape, the Appellate Tribunal was legally justified in holding that the mill had started manufacturing goods during the year under reference within the meaning of Section 80J of the Income-tax Act, 1961 ?
(2.) Whether, the finding of the Appellate Tribunal that the initial year in the case of the assessee for getting, benefit under Section 80J was the assessment year 1971-72 is legally sustainable ?
(3.) Whether, on the facts and in the circumstances of the case, the assessee is entitled to relief under Section 80J for the assessment year 1976-77 ? 2. The matter relates to the assessment year 1976-77. 3. M/s. Kanodia and Sons, Kanpur, the assessee, claimed relief under Section 80J of the Act. The Income-tax Officer disallowed the said claim on the ground that the year under reference was the sixth year from the date when it had started manufacturing the goods. In appeal the claim was, however, allowed by the Commissioner of Income-tax (Appeals). The said order has been later set aside by the Income-tax Appellate Tribunal in further appeal filed by the Department.;