Punjab-Haryana High Court
Commissioner Of Income-Tax vs Surinder Sugar Store on 24 August, 1988
Equivalent citations: [1989]177ITR511(P&H)
Author: V. Ramaswami
Bench: V. Ramaswami
JUDGMENT V. Ramaswami, C.J.
1. We are satisfied that the following question of law does arise out of the order of the Tribunal :
"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in deleting the addition of Rs. 1,04,774 made by the Income-tax Officer under Section 40A(3) of the Income tax Act, 1961, and sustained by the Commissioner of Income-tax (Appeals) ?"
2. Accordingly, we direct the Tribunal to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion.