Commissioner Of Income-Tax vs B.P. Mandelia.
1987 Latest Caselaw 192 Del

JUDGMENT

1. After hearing counsel for both the parties we are of the opinion that question of law does arise out of the order of the Tribunal. The Tribunal directed to state a case and refer the following question of law for the decision of this court :

"Whether, on the facts and in the circumstances of the case, the was material before the Tribunal justifying the deletion of the addition Rs. 1,19,000 made by the Income-tax Officer as income from undisclosed sources ?"

2. Learned counsel for the assessed contends that all the material is contained in the paper book filed by the assessed before the Tribunal a though the Tribunal has not referred to this in detail, the finding of fact can be supported by a reference to the material in the paper book. Unfortunately, there is no discussion of the paper book in the Tribunal's order. It is, of course, open to the assessed to request the Tribunal to annex the. paper book presented by him before the Tribunal at the time of preparation of the statement of the case. For the time being, we have to proceed on the basis of the order which is short and contains not even a brief reference to the materials placed on record. We are, therefore, calling for a reference.

3. The Tribunal is directed to state a case and refer the question of law set out above for the decision of this court. This petition is disposed accordingly.

4. There will be no order as to costs.