1993 (11) TMI 42

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....on 256(2) of the Income-tax Act, 1961, which pertains to the assessment year 1982-83. By this application, the Commissioner of Income-tax desired that the Income-tax Appellate Tribunal may be directed to state the case for the opinion of this court on the question set out in this application which is said to be a question of law. The question raised is as under : "Whether, on the facts and in t....

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....rtment had all along accepted that position. It was under that notion that the property income could not be included in the return for the year in question as well. The Income-tax Appellate Tribunal has accepted the bona fides of the assessee's explanation. Whether there was concealment of income or income was omitted to be included inadvertently, is essentially a question of fact. The Income-t....