1983 (9) TMI 262

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.... of the Income-tax Act, 1961 ('the Act'), the assessee, Ram Prakash Bhagwati Prasad and Ved Prakash, prays that the Tribunal, Allahabad, be required to state the case and refer three questions of law, formulated by it in paragraph 13 of the application, for the opinion of the Court. 2. The main controversy, in relation to which the questions formulated by the assessee are said to arise from out....

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....country liquor at Allahabad, his assessed profits worked out to about 8 per cent of his gross turnover. 3. The learned counsel for the assessee contends that the Tribunal committed a mistake of law in ignoring the exemplars of country liquor dealers of Lucknow, cited by him and in taking irrelevant material into consideration by relying upon the exemplar of a country liquor dealer of Allahabad ....