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Judgment
B.P. Jeevan Reddy, C.J.—The assessee was served on November 27, 1990, but no one appears on its behalf.
By this application u/s 256(2) of the Income Tax Act, 1961, the Revenue is asking this court to direct the reference of the following two questions :
"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessment in the status of an association of persons was not properly made by the Income Tax Officer ?
(2) Whether, on the facts and in the circumstances of the case, the Assessing Officer cannot change the status of an assessee as the determination of status is a part of the assessment order ?"
Having heard learned standing counsel for the Revenue, we are of the opinion that question No. 1 does arise from the order of the Tribunal but not question No. 2. Accordingly, the Tribunal is directed to state only question No. 1 u/s 256(2) of the Income Tax Act.
The Income Tax application is answered accordingly. No costs.