1988 (9) TMI 19

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..... lowing questions of law do arise out of the order of the Tribunal 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 .....

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..... law in holding that Smt. Darshana Devi could not be said to 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 yea .....

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