1994 (1) TMI 27

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..... ertaining to the assessment year 1984-85, the Revenue seeks a direction to the Income-tax Appellate Tribunal to refer the following questions, stated to be questions of law, for the opinion of this court: "(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in deleting the income of Rs. 6,50,000 as confirmed by the Commissioner o .....

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..... verlooked ?" The petition is vehemently opposed by Mr. C. S. Aggarwal, learned counsel for the assessee, primarily on the ground that before deleting the addition of Rs. 6.50 lakhs made to the results declared by the assessee, the Tribunal has compared the results for the assessment year in question with the income assessed for the preceding assessment year, including the additions made in that .....

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..... aw does arise out of the order of the Tribunal. We would accordingly direct the Tribunal to state a case and refer the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, there was material before the Tribunal justifying the deletion of the addition of Rs. 6.50 lakhs made to the results declared by the assessee ?" There will be .....

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