1995 (4) TMI 9

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..... llowing questions, stated to be questions of law, to this court for its opinion, relevant to the assessment year 1983-84 : " (1) Whether, on the facts and in the circumstances of the case and in law the learned Income-tax Appellate Tribunal was correct in coming to the conclusion that the direction of the Commissioner of Income-tax (Appeals) did not amount to enhancement of the assessee's income .....

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..... e standing counsel for the Revenue. Counsel for the parties have taken us/through the order passed by the Tribunal on appeal, namely, I. T. A. No. 1977/(Del) of 1987. On a perusal of the said order passed by the Tribunal, we find that on appreciation of the records the Tribunal has come to the conclusion that no new source of income was being explored by the Commissioner of Income-tax (Appeals) wh .....

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