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Judgment
In this reference u/s 256(1) of the Income Tax Act, 1961, the facts of the case are that the assessed moved an application for rectification of the order dated 18-8-1983. This application was dismissed on 24-12-1983.
The assessed filed another application once again seeking rectification of the order dated 18-8-1983. That application was dismissed on 30-11-1984.
The question of law that has been framed for our consideration is as follows:
Whether on the facts and in the circumstances of the case, the Tribunal has been in error in law in rejecting the Misc. Applications dated 23-1-1984 registered as M.A. Nos. 34, 35 & 36/Delhi/84 filed against Tribunal order dated 30-11-1984 in respect of ITA Nos. 1222, 1223 & 1224/Delhi/ 82 upholding rectification by the Income Tax Officer u/s 154 of the Act modifying deductions allowed earlier u/s 80J of the Income Tax Act, 1961 in respect of assessment years 1975-76,1976-77 and 1977-78 respectively
Under the circumstances, we are of the view that this is hardly a question of law which requires consideration. One application having been dismissed, the second application necessarily had to be dismissed if it was seeking the same relief.
Therefore, we are of the opinion that no question of law arises for our opinion.
The reference is returned unanswered.