1994 (4) TMI 40

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....256(2) of the Income-tax Act, 1961, has been moved against the order dated November 14, 1983, which has been rectified on March 22, 1984, on a miscellaneous application having been moved by the assessee in respect of the assessment year 1978-79. We need not go to the various points which have been raised. The question of law as stated in the application under section 256(1) was as under : "(....

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.... assessee that it had ever distributed profits on suppressed sales of Rs. 1,78,687 and bogus purchases of Rs. 49,570 as confirmed by the Tribunal in their quantum appeal? (iii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in not affirming the finding given in its original order dated November 14, 1983, in R. T. A. No. 592/ (JP) of 1....