- (1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961, filed by the Revenue requiring us to direct the Income-tax Appellate Tribunal to refer the following question to this court for its opinion : " Whether the Tribunal was correct in law in entertaining the rectification application on the ground that there was a mistake apparent from record in their earlier order dated January 22, 1993, irrespective of the fact that it was a review application and the Tribunal has exceeded its jurisdiction within the meaning of Section 254(2) of the Income-tax Act, 1961 ?"
(2.) INASMUCH as the abovementioned question is a question of law in our opinion, we direct the Appellate Tribunal to refer the same to draw up a statement of the case and refer the same to this court for its opinion. The application is allowed.;