1995 (4) TMI 9

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....a direction to the Income-tax Appellate Tribunal to refer the following questions, stated to be questions of law, to this court for its opinion, relevant to the assessment year 1983-84 : " (1) Whether, on the facts and in the circumstances of the case and in law the learned Income-tax Appellate Tribunal was correct in coming to the conclusion that the direction of the Commissioner of Income-tax....

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....dered the submissions of learned counsel for the assessee as also the standing counsel for the Revenue. Counsel for the parties have taken us/through the order passed by the Tribunal on appeal, namely, I. T. A. No. 1977/(Del) of 1987. On a perusal of the said order passed by the Tribunal, we find that on appreciation of the records the Tribunal has come to the conclusion that no new source of inco....