1996 (4) TMI 75

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..... 2) of the Income-tax Act, 1961, challenging the order passed by the Income-tax Appellate Tribunal, Cochin Bench, dated March 7, 1994, and it seeks a direction to the Tribunal to refer questions Nos. 5 to 17 set out in paragraph 4 of the petition for decision of this court. For the assessment year 1978-79, the assessee filed returns of income on January 17, 1979, disclosing an income of Rs. 1,02,79 .....

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..... (Appeals). The Commissioner of Income-tax (Appeals) set aside the assessment order on the ground that the assessee was not given an opportunity before the Inspecting Assistant Commissioner and directed the Income-tax Officer to pass fresh orders in accordance with law. The above order was also taken in appeal by the assessee before the Tribunal, which was dismissed by order dated November 17, 1983 .....

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..... Officer in regard to 38,727 kgs. of shelled cashew kernels for Rs. 9,57,158.95. The Income-tax Officer found that purchase to the extent of Rs. 7,87,377 was bogus and that the assessee had brought in his own unaccounted stock in the guise of purchases from outsiders. The addition to the extent of Rs. 7,48,377 was made towards value of purchases under other sources not proved. On appeal, the Commis .....

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..... rial and no question of law arose out of that part of the Tribunal's order. For the very same reasoning we hold that the Tribunal is not liable to be directed to refer questions Nos. 5 to 10. Questions Nos. 11 to 14 relate to the inclusion of Rs. 30,000 as income from other sources. The addition was made by the Income-tax Officer when the assessee could not adduce any acceptable evidence in supp .....

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..... by the amendment dated September 7, 1976, purchase of cashew kernels was exempted under the Central Sales Tax Act. If that be so, there is no question of the assessee providing for payment of Central sales tax on local purchase of kernels. No question of law arises on this aspect also. We decline directions to refer questions Nos. 15 to 17. In the light of the above, the petition stands dismisse .....

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