' By this application under section 256(2) of the income-tax Act,1991, the assessee is asking this Court to direct the Tribunal to state the following four questions: "1. Whether the learned Tribunal was justified on facts and in law in rejecting the application under section 254(2) and in ignoring the evidence and material on records?
2. Whether the learned Tribunal was legally justified in ignoring the facts already placed on records and the affidavit of counsel?
3. Whether the Tribunal was legally justified in not treating the application under section 254(2) as a petition for review and not rectifying the mistake apparent on the face of the records?
4. Whether the Tribunal was legally justified in ignoring Form No,11-A which was already discussed in the order of the lower authorities and was very much part of the records?"
So far as questions Nos. 1 to 3 are concerned, they pertain to the question whether any concession was made by learned counsel for the assessee before the Tribunal. Though his case was that he had never made such a concession, the Tribunal has not accepted this position. This is a factual aspect and not a question of law. Questions Nos. 1 to 3 cannot, therefore, be directed to be stated.
' We are, however, of the opinion that question No,4 does arise from the order of the Tribunal.
' We, accordingly, direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer question No,4 aforesaid.
' The application is, accordingly, allowed in part.