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TMI Blog1967 (1) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... of the officer was confirmed on appeal both by the Appellate Assistant Commissioner and later by the Income-tax Appellate Tribunal. The assessee moved the Tribunal under section 66(1) to refer the following question to this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in sustaining the addition of Rs. 25,792 made for deficiency in the gross profits disclosed by the assessee?" The Tribunal dismissed the application on the ground that no question of law arises out of the appellate order. The assessee then moved this court under sub-section (2) of section 66 to direct the Tribunal to refer the very same question to this court. After hearing both the counsel for the assessee as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted in accordance with law, there would have been the possibility of a smaller amount being added or the Tribunal getting satisfied that the amount as originally returned by the assessee was acceptable and did not call for any addition being made thereto. It is on this footing that we have examined the position and permitted argument to be addressed. If the proviso to section 13 applies to this case, then ordinarily the only question that would remain would be one of fact, viz., whether the estimate made by the authorities or the Tribunal was or was not possible on an examination of the material on record. But the error of law pointed out on behalf of the assessee is that, whereas at all stages the estimate was based on what are describe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the framing of the question, the difference between the question framed in Baliah's case and the question framed in this case is of little consequence for the reasons already discussed above, indicating the exact effect and meaning of the question as framed in the peculiar circumstances of this case. On the question of fact whether the assessee had or had not been given an opportunity to look into the alleged comparable cases, it is unnecessary to go beyond what is found stated expressly in paragraphs 3 and 4 of the statement of case submitted by the Tribunal. In the former paragraph, while enumerating the questions raised before the Appellate Assistant Commissioner, the Tribunal clearly states that one of the contentions was that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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