1995 (2) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act, 1961, the Commissioner of Income-tax has prayed to direct the Tribunal to refer the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that the document marked as annexure-C-23 did not belong to the assessee-firm and, consequently, deleting the addition of Rs, 48,378 and Rs. 41....