1990 (8) TMI 29

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....Act, 1961, the Department has requested the court to direct the Tribunal to refer three questions of law which the Tribunal had declined to refer under section 256(1) of the Income-tax Act. The questions read as under : " (1) Whether, on the facts and in the circumstances of the case and in law, the Tribunal having found that the assessee had no materials to support the claim that the discount/co....

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....ecific adverse material brought on record through enquiries, and whether the Tribunal's inclusion was one that no reasonable person could have come to ? (3) Without prejudice to question No. 2, whether the Tribunal was, on the facts and circumstances of the case, correct in law, in granting relief towards the alleged payments referred to in question No. 2 found as 'secret commission', ignoring th....