1995 (11) TMI 12

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..... J.---The Revenue sought reference of the following three questions for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the words 'sum paid' would include donation in kind for the purpose of section 35(2A). 2. On the facts and in the circumstances of the case, was the Appellate Tribunal justified in hol .....

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..... unal, it does not arise out of the order of the Tribunal because no such question cropped up for discussion nor was there any occasion for considering such question even going by the findings recorded in the assessment order. Coming to question No. 2, in the assessment order, it is stated that the land and the buildings were not handed over to the University during the relevant year and the asses .....

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..... legally transferred during the relevant year and, therefore, the assessee was not entitled to the benefit under section 35(2A) of the Act. It is difficult to agree with this contention. We cannot read some words into the order of the Income-tax Officer. The fact that the argument was not raised in that form by the Departmental representative before the Tribunal to counter the argument of the asse .....

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