1991 (1) TMI 46

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....Y C. J.-By these two applications filed under section 266(2) of the Income-tax Act, 1961, the assessee is asking this court to direct the Tribunal to state the following questions in respect of the assessment years 1983-84 and 1985-86. The questions relating to the assessment year 1983-84 are : " 1. Whether, under the facts and circumstances of the case, the Tribunal was justified in sustaining....

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.... Income-tax Officer fixed December 27, 1985, and made ex parte assessment on December 27, 1985, and thus the assessment was vitiated for want of proper opportunity of hearing to the assessee ? 4. Whether the Tribunal was wrong in adding the sum of Rs. 49,725 to the income of one year despite the fact that the income from business was held to be Rs. 10,000 only and there was no other source of i....

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....ther the Tribunal was justified in assessing the business income at Rs. 12,000 despite accepting that the income of the assessee was too meagre in past years ? 4. Whether the Tribunal was not justified in sustaining the orders passed by the Income-tax Officer and the Appellate Assistant Commissioner in view of the fact that the return was filed on December 26, 1985, and ex parte assessments wer....