1999 (10) TMI 15

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..... ected to state a case and to refer the following questions stated to be of law and to arise out of its order dated November 30, 1995, passed in I. T. A. No. 7164/Del of 1990, for the assessment year 1985-86 for the opinion of this court. "1. Whether the Appellate Tribunal was correct and legally justified to hold that the offer made conditionally only to buy peace constituted concealment exigibl .....

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..... -tax Act, 1961, in total disregard of the case law relied upon before the Appellate Tribunal ? 5. Whether there was material with the Appellate Tribunal to hold that the sum of Rs. 1,00,000 added in the assessment of the assessee-firm constituted the concealed income of the assessee-firm (Pratapsingh Ravindrajeetsingh v. CIT [1996] 218 ITR 536 (MP)) ?" We have heard Sri Rajesh Kumar, learned .....

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