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TMI Blog1982 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 256(1) of the Income-tax Act, 1961, but the Commissioner of Income-tax had applied for a reference regarding four questions of which three have been disallowed. The questions which have been disallowed are as follows : "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the sum of Rs. 93,818 is not entertainment expenditure disall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been raised by the Department in four previous assessment years relating to the same assessee, viz., 1964-65, 1965-66, 1970-71 and 1971-72. It was also stated that the High Court had rejected the application under section 256(2) relating to the same question and hence the question could not be referred. Learned counsel for the Department urged that this was entertainment expenditure which could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee deliberately underestimated the income for the purpose of paying advance tax, the Tribunal refused to refer the question on the ground that no question of law arose. We agree with the Tribunal that this was a pure question of fact and questions Nos. 2 and 3 cannot also be referred. In the circumstances, we would reject the application leaving the parties to bear their own costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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