- (1.) THIS is a petition under S. 256(2) of the IT Act, 1961. In the light of the judgment given in the case of Rama Bai vs. CIT (1990) 84 CTR (SC) 164 : (1990) 181 ITR 400 (SC), it is not necessary to call for the statement of facts and to frame any question.
(2.) WE are only concerned with the application under S. 256(2), as such it is not necessary to pass any order relating to the submissions made by any of the parties, may be for a different year.;