Eagle Theatres vs Commissioner Of Income-Tax
1989 Latest Caselaw 197 Del

Citation : 1989 Latest Caselaw 197 Del
Judgement Date : 25 March, 1989

Delhi High Court

Eagle Theatres vs Commissioner Of Income-Tax on 25 March, 1989

Equivalent citations: 1989 180 ITR 584 Delhi

Author: Kirpal

Bench: B Kirpal, C Chaudhary

JUDGMENT

Kirpal, J.

1. Heard. In our opinion, the following questions of law do arise in the present case. The Tribunal is directed to state the case and refer the following two questions of law :

"(1) Whether the Tribunal misdirected itself in law in holding that the cash credits amounting to Rs. 1,05,000 were not genuine ?

(2) Whether the finding of the Tribunal that the loans of Rs. 1,05,000 are not genuine, is vitiated by errors of law, failure to take into account relevant material, taking into account inadmissible evidence and arriving at inferences which are perverse in law ?"

2. The petition is disposed of accordingly. There will be no order as to costs.

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