1999 (2) TMI 38

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....unsel for the parties. This is an application under section 256(2) of the Income-tax Act, 1961, by the Revenue requiring us to direct the Income-tax Appellate Tribunal to refer the following questions for the opinion of this court : "Assessment year 1986-87 : (a) Whether, on the facts and in the circumstances of the case, and what is computed is the undisclosed income of the block period ....

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....mstances of the case and also for the reasons stated in the enclosure, the Tribunal is right in law and fact in deleting the addition of Rs. 6,02,296 and is not the deletion wrong and unsupported by reasons and materials?" Inasmuch as in our opinion the question as stated at (a) and the question relating to the assessment year 1994-95 are questions of law, we direct the Appellate Tribunal to re....