2000 (5) TMI 12

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....Appellate Tribunal ("the Tribunal" for short) to state the case and refer the following questions arising out of I. T. A. No. 7479/Delhi of 1991, in respect of the assessment year 1985-86, for our opinion : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in deleting the addition of Rs. 63,000 on the ground that once the assessm....

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.... law that while making fresh assessment, pursuant to the set aside order, the Assessing Officer is not competent to make a new addition based on new source of income, the order of the Tribunal does give rise to a question of law. However, we find that the Tribunal has not dealt with the question of addition of Rs. 63,000?" on the merits. In our view proposed questions Nos. 2 and 3 do not arise fro....