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TMI Blog1990 (7) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... C. J.-By this application, the assessee is asking this court to refer the following ten questions under section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and circumstances of the case(, the Hon'ble Tribunal was justified in confirming the order of the learned Commissioner of Income-tax (Appeals), Lucknow, and rejecting the technical and expert opinion of the approved valuer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly when, during the concerned years, the expenses of the petitioner were not incurred by her husband ? (4) Whether, on the facts and circumstances of the case, the Hon'ble Tribunal was justified in rejecting the evidence accepted by the Income-tax Officer during the assessment proceedings wherein Smt. Saraswati Devi herself appeared before the Income-tax Officer and was cross-examined on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raswati Devi who advanced a loan of Rs. 1.10 lakhs to the applicant, while the same loan has been accepted by the Income-tax Officer/Assistant Controller, Estate Duty, Lucknow, in the matter of estate duty case and taxed it as part of the estate of the deceased on the basis of the same certificate in the absence of any evidence to the contrary ? (6) Whether there was any material before the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant material ? (8) Whether the loan being an amount of Rs. 1,10,000 advanced by Smt. Saraswati Devi was rightly disbelieved by the hon'ble Tribunal, in particular that the said amount was assessed as a part of the estate in her estate duty assessment on the ground that the estate duty return was filed late, and whether (sic. ) could in law, take a contrary view disregarding the estate duty asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on any material and findings of the hon'ble Tribunal are not liable to be set aside being perverse disregard of the material and based on surmises and conjectures ?" We may point out that the only dispute before the Tribunal was as to the amount invested in constructing the assessee's house. The assessee filed a report of her valuer which was not accepted by the Tribunal. The Department obt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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