1995 (3) TMI 72

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion to this court for opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the finding relating to the addition made of Rs. 1,89,936 by resorting only to the provisions of section 69D and in restoring the matter to the Income-tax Officer to examine the genuineness of the borrowings on general principles after considering all the ....