1999 (10) TMI 15

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal, New Delhi, be directed 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 constitute .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... )(c) of the Income-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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X