Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in admitting the fresh ground of appeal purporting to be an additional ground filed by the assessee claiming deduction of Rs. 2,24,748 in respect of expenses on food, refreshment, etc. ?

Counsel Appeared

Jain & D.C. Taneja, for the Revenue : P.N. Monga, for the Assessee

RANGANATHAN, J.:

The order of the Tribunal clearly gives rise to a question of law. We, therefore, direct the Tribunal to state a case and refer the following question for the decision of this Court:

” Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in admitting the fresh ground of appeal purporting to be an additional ground filed by the assessee claiming deduction of Rs. 2,24,748 in respect of expenses on food, refreshment, etc. ? “

2. The income-tax case is disposed of . There will be no order as to costs.

[Citation : 172 ITR 436]