OM PRAKASH, J. ( 1 ) UPON hearing learned standing counsel, we are of the view that question No. 1 is a question of law and that does arise from the Tribunals order dated November 7, 1986. We, therefore, direct the Tribunal to draw up the statement of the case and refer the following question for the opinion of this court : "1. Whether, on the facts and in view of the legal position us mentioned in the statement of facts, the Tribunal could be said to be legally correct in sotting aside the order passed under section 20m of the Income-lax Act, 1901, by the Commissioner of Income tax ?" ( 2 ) THE application is partly allowed. .