9911796707
TMI Blog1996 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... t"), seeking direction to the Tribunal to state the case and refer the undernoted questions of law arising out of the order passed by the Tribunal on April 10, 1990, in I. T. A. No. 553/Ind of 1985 for the assessment year 1980-81: "(1) Whether, on the facts and circumstances of the case, there is any legal material for the conclusion of the Tribunal that there is concealment of sale to the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as concealed sales. The applicant showed the cause in this way that all purchases were made from the Indian Oil Corporation Limited from its Indore depot. The applicant also submitted several documents to show that there was in fact no concealment and also explained the difference in the books and vouchers. The Income-tax Officer, however, did not feel satisfied and made addition of Rs. 1,40,340 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h these appeals were dismissed by the Tribunal by common order dated April 10, 1990 (annexure "D"). The applicant then filed application under section 256(1) of the Act which was registered as R. A. No. 134/Ind of 1990. The application was rejected on November 21, 1990. The applicant then filed the present application. We have heard Shri G. M. Chaphekar, learned senior counsel, with Shri S. S. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the two questions, as one of law, for our consideration and opinion, we do not deem it proper to express any opinion on the merits of the matter. If on hearing the reference at a later stage it is found that the finding is based on no evidence, appropriate opinion can be recorded. In Mohinder Singh Gill v. Chief Election Commissioner, [1978] 2 SCR 272 ; AIR 1978 SC 851, it is held as under (a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
