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TMI Blog1991 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is seeking to refer the following five questions : "1. Whether, on the facts and circumstances of the case, the Tribunal is legally justified in upholding the additions of Rs. 2,07,023 towards the value of the jewellery, in the hands of the applicant under section 69A of the Income-tax Act ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 256(1) and moreover it is only a general question. It cannot, therefore, be referred. So far as questions Nos. 2, 3 and 5 are concerned, they relate to the same factual issue, namely, whether a particular jewellery found during the search of the assessee's premises under section 132 of the Act belonged to him or to a third party. At the time of search, he or his wife did not give any expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 4 is referred, but it is reframed in the following terms : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the value of the jewellery in question should be included in the assessee's assessment and not in his wife's assessment when the said jewellery is recovered from the room in the possession of the assessee's wife ?" The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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