1996 (2) TMI 101

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....ther, on the facts and circumstances of the case, the conclusions arrived at by the Appellate Tribunal are not arbitrary, capricious, inconsistent with the evidence and not borne out of the facts on record ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in restoring the addition of Rs. 15,000 made by the Income-tax Officer and expressing the opinion that the order of the Appellate Assistant Commissioner is wholly erroneous and that the applicant is not an agriculturist ? " Briefly stated, the facts of the case are that the applicant was assessed. She estimated the income from her agricultural activities at Rs. 48,983. The Income-tax Officer thought that this estimate was very excessiv....

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....f law and required to be stated and referred. He placed reliance on S. R. Kalani (HUF) v. CIT [1989] 177 ITR 259 (MP) and CIT v. K. Sreedharan [1993] 201 ITR 1010 (Ker). Shri Vyas, on the other hand, submitted that the applicant has already been given benefit of the amount other than the sum of Rs. 15,000. According to him, the order is based on an appreciation of the entire material and the conclusion is one of fact. He, therefore, submitted that there is no referable question of law. We find that the Tribunal held that the alleged buffaloes, trees, etc., were with the assessee's mother-in-law even earlier. The Tribunal concluded as under : " This apart, I find that in her capital account, she has shown nominal withdrawals of abou....