1997 (4) TMI 39

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....ction 256(2) of the Income-tax Act, 1961, has prayed that the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, may be directed to refer the following questions of law for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the order passed by the Assessing Officer on February 1, 1989, was ....

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....s of the opinion that the assessment made by the Income-tax Officer was erroneous and prejudicial to the interests of the Revenue. While arriving at these findings, the Commissioner of Income-tax was of the view that proper enquiries were not conducted by the Income-tax Officer and he, therefore, remanded the case for fresh assessment by the assessing authority. An appeal was preferred against th....

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....on of payment of salary to the brothers of the partners was concerned, the Income-tax Officer had dealt with the point in paragraph 3. He had not accepted the entire claim of the assessee in that behalf and had thought of making some additions in that respect. In paragraph 4 of his order, the Income-tax Officer had clearly mentioned that he was making a lump sum addition of Rs. 15,000 to cover-up ....