1988 (9) TMI 19

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..... l and, accordingly, we direct the Tribunal to state a case and refer the questions for its opinion "(i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the Commissioner of Income-tax (Appeals) could, under section 250(4) of the Income-tax Act, 1961, admit evidence of the death of Smt. Darshana Devi without giving any opportunity .....

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..... be the same person as Smt. Darshana Devi Gupta of Ambala ? (v) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the said Darshana Devi whose death certificate was relied upon by the assessee was the same person who was a partner of the assessee-firm for the assessment year 1974-75 ? (vi) Whether, on the facts and in the circums .....

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