SHAKUNTALA SETHI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) WHILE making the assessment of the assessee for the assessment year 1979-80, the Income-tax Officer disallowed the claim of the assessee for deduction of a sum of Rs. 17,853 under Section 40A(2) of the Act. Aggrieved by the order passed by the Income-tax Officer, the assessee preferred an appeal before the Appellate Assistant Commissioner who allowed the appeal in that behalf. The Revenue, therefore, preferred an appeal before the Tribunal which allowed the appeal. Aggrieved by the order passed by the Tribunal, the assessee sought a reference, but as the application submitted by the assessee in that behalf has been rejected, the asses-see has filed this application.