1993 (11) TMI 42

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..... By this application, the Commissioner of Income-tax desired that the Income-tax Appellate Tribunal may be directed to state the case for the opinion of this court on the question set out in this application which is said to be a question of law. The question raised is as under : "Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that ther .....

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..... income could not be included in the return for the year in question as well. The Income-tax Appellate Tribunal has accepted the bona fides of the assessee's explanation. Whether there was concealment of income or income was omitted to be included inadvertently, is essentially a question of fact. The Income-tax Appellate Tribunal has accepted the explanation furnished by the assessee which the T .....

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