1994 (4) TMI 33

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..... iled the present case under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), seeking a direction that the following questions of law be referred to this court for its opinion : " (i) Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was right in deleting the addition of Rs. 40,000 made by the Income-tax Office .....

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..... law, Smt. Kiran Lata? (iv) Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was right in deleting the addition of Rs. 89,351 made by the Income-tax Officer and upheld by the Commissioner of Income-tax (Appeals) on account of violation of the provisions of section 40A(3) of the Income-tax Act, 1961 ? " We have gone through the order of the Trib .....

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