JUDGMENT
1. Heard Sri Bharatji Agarwal, learned counsel for the Revenue. None appears for the assessee.
2. This is an application under Section 256(2) of the Income-tax Act, 1961.
3. Having heard learned counsel, Sri Bharatji Agarwal, we are of the opinion that the following question of law does arise out of the order passed by the Tribunal :
"Whether, on the facts and in the circumstances of the case, the Tribunal was in law, justified in upholding the Deputy Commissioner (Appeals) action in cancelling the order passed under Section 154 of the Income-tax Act, 1961, on February 27, 1989, for the assessment year 1982-83 ?"
4. The Tribunal is directed to draw up a statement of the case and refer the aforementioned question of law to this court.