Delhi High Court
Commissioner Of Income-Tax vs K.L. Bhatia (No. 1) on 24 January, 1990
Equivalent citations: 1991 188 ITR 199 Delhi
Bench: B Kirpal, C Chaudhary
JUDGMENT Kirpal, J.
1. In view of our order dated January 10, 1990 in Income-tax Case No. 195 of 1987 (CIT v. K. L. Bhatia [1991] 187 ITR 644), we direct the Tribunal to state the case and refer the following question of law to this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law and on facts in confirming the order of the Appellate Assistant Commissioner and deleting the addition made by the Income-tax Officer of Rs. 7,265 representing income from House No. E-73, Kalkaji, New Delhi ?"
2. The petition is disposed of.