1989 (1) TMI 79

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..... oner of Income-tax, Meerut, has desired that a mandamus be issued to the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, directing it to refer the two questions proposed in this application for the opinion of this court which are said to be questions of law arising out of the order passed by the Income-tax Appellate Tribunal. In the assessment year 1982-83, which is in dispute, the ac .....

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..... ions raised in the present application are similar to those that had been raised in the earlier years. It is not disputed before us that similar questions for the earlier years have already been rejected by this court being ITA No. 140 of 1987 (CIT v. Electra (Jaipur ) Pvt. Ltd.) decided on September 10, 1987, ITA No. 44 of 1987 (CIT v. Electra (Jaipur) Pvt. Ltd.) decided on April 17, 1987 and ITA .....

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..... urther the accounted version of profit was wholly deducible from the books of account and records maintained by the assessee (see order dated July 31, 1986, on appeal passed by this court in ITA No. 81 of 1984). The questions, whether the accounts are reliable or not or whether the income, profits and gains could or could not properly be deduced from the method of accounting regularly employed by .....

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