Allahabad H.C : Whether the Tribunal was legally justified in confirming the additions of Rs. 1,33,800, Rs. 20,000 and Rs. 3,043 in the hands of the assessee ?

BY THE COURT

Upon hearing learned counsel for the parties, we are of the view that a question of law does arise from the Tribunal’s order dt. 8th May, 1987. We, however, reframe the question and direct the Tribunal to draw up a statement of the case and refer the following reframed question for the opinion of this Court :

“1. Whether the Tribunal was legally justified in confirming the additions of Rs. 1,33,800, Rs. 20,000 and Rs. 3,043 in the hands of the assessee ?”

2. The application is accordingly allowed in part.

[Citation : 176 ITR 226]