Allahabad H.C : Whether, on the facts and circumstances of the case, the hon’ble Tribunal was legally right in deleting the addition of Rs. 15,436 made by the ITO ?

Counsel Appeared

Bharatji Agarwal, for the Revenue

BY THE COURT :

Having heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunal’s order dated August 21, 1988, but the question requires to be reframed. We, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this Court :

“Whether, on the facts and circumstances of the case, the hon’ble Tribunal was legally right in deleting the addition of Rs. 15,436 made by the ITO ? “

2. The application is, accordingly, allowed.

[Citation : 177 ITR 162]