1990 (12) TMI 33

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....ON C. J. -The Income-tax Appellate Tribunal, Chandigarh Bench, has referred the following questions of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in upholding the order of the Appellate Assistant Commissioner deleting additions of Rs. 55,288 in each of the four assessment years, namely, 1971-72 to 1974-75, on the....

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....the orders of the Appellate Tribunal, the assessee had incurred a liability for payment of Rs. 1,05,100 each year by way of damages for use and occupation of the premises where he was carrying on the business of running the Grand Hotel. The Income-tax Officer had allowed rent only at the rate of Rs. 49,812 and added a sum of Rs. 55,288 in the total income of the assessee for each of these years. I....