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of <h1>Court orders Tribunal to refer legal question on deletion of income tax addition under section 40A(3)</h1> <h3>Commissioner Of Income-Tax Versus Surinder Sugar Store</h3> Commissioner Of Income-Tax Versus Surinder Sugar Store - [1989] 177 ITR 511 The High Court of Punjab and Haryana directed the Tribunal to refer a question of law regarding the deletion of an addition made by the Income-tax Officer under section 40A(3) of the Income-tax Act, 1961. The court ordered the Tribunal to draw up a statement of the case for its opinion.
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