9911796707
TMI Blog1986 (8) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... as the "Act". It relates to the assessment year 1975-76. The prayer contained in this application is that the Income-tax Appellate Tribunal may be directed to refer the eight questions, mentioned in the application to this court for its opinion. When this application was taken up, counsel for the applicant informed us that relief in regard to the items covered by questions Nos. 7 and 8 has since b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under section 256(1) of the Act but also gone through the statements of the persons aforesaid and are of the opinion that on the facts of the instant case, it cannot be said that any of these questions Nos. 1 to 6 are questions of law arising out of the appellate order of the Tribunal. It is true that in the normal course, a statement made on oath is to be accepted in the absence of any reb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion that the statement of the persons concerned was intrinsically not worthy of credence. This, in our opinion, is a finding of fact based on appraisal of evidence and it is for this reason that we are of the opinion that none of these questions Nos. 1 to 6 is a statable question of law. In the result, this application fails and is dismissed with costs assessed at Rs. 125. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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