1996 (1) TMI 85

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....ivered by A. R. TIWARI J.---The Commissioner of Income-tax, Bhopal, has filed this application under section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the proposed question of law, as extracted below, to this court arising out of its order dated July 8, 1994, passed in I. T. A. Nos. 28....

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....ere not genuine and were only name-lenders. The Assessing Officer rejected the explanation of the assessee and passed the order. The additions were, however, set aside in the first appeal. The Tribunal found it fit to delete the additions. Aggrieved by the order of the Tribunal, the applicant filed an application under section 256(1) of the Act. This application, registered as R. A. No. 98/(Ind) o....