1990 (10) TMI 385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... na, has referred the following question of law to this Court for its opinion: Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Appellate Assistant Commissioner was justified in deleting the addition of ₹ 17,000 ? The material facts giving rise to this reference briefly are as follows: While framing assessment of the assessee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal, the revenue sought reference and it is at the instance of the revenue that the aforesaid question of law has been referred to this Court for its opinion. 2. None appeared on behalf of the assessee at the time of hearing. Having heard Mr. S.K. Sharan, the learned counsel for the revenue, we have come to the conclusion that this reference must be answered in the affirmative, in favour of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X