1992 (1) TMI 85

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..... o as " the Act "). The material facts giving rise to this application, briefly, are as follows : The assessee-respondent did not disclose the income from the firm, M/s. Mithanlal Ashok Kumar, and, therefore, the Income-tax Officer added the income of M/s. Mithanlal Ashok Kumar to the income of the assessee-firm and, as a consequence thereof, held that the assessee-firm could not be allowed to .....

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..... r, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in dismissing the Department's appeal when, the decision in Mithanlal Ashok Kumar was pending before the Supreme Court ? (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in dismissing the Department's appeal against the order of the Appella .....

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..... the record, we are of the view that the Tribunal was not right in refusing to refer the aforesaid questions to this court. It is, therefore, necessary to call upon the Tribunal to make a reference as urged on behalf of the Department. We, therefore, direct the Income-tax Appellate Tribunal to make reference to this court on the questions mentioned in paragraph 2 of this order. - - TaxTMI - TM .....

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