TaxTMI 
TaxTMI 
1990 (7) TMI 48
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....see is asking this court to refer the following ten questions under section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and circumstances of the case(, the Hon'ble Tribunal was justified in confirming the order of the learned Commissioner of Income-tax (Appeals), Lucknow, and rejecting the technical and expert opinion of the approved valuer and confirming the additions made by....
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....ars, the expenses of the petitioner were not incurred by her husband ? (4) Whether, on the facts and circumstances of the case, the Hon'ble Tribunal was justified in rejecting the evidence accepted by the Income-tax Officer during the assessment proceedings wherein Smt. Saraswati Devi herself appeared before the Income-tax Officer and was cross-examined on the basis of which the said assessing au....
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....Rs. 1.10 lakhs to the applicant, while the same loan has been accepted by the Income-tax Officer/Assistant Controller, Estate Duty, Lucknow, in the matter of estate duty case and taxed it as part of the estate of the deceased on the basis of the same certificate in the absence of any evidence to the contrary ? (6) Whether there was any material before the Income-tax Appellate Tribunal to hold tha....
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....n being an amount of Rs. 1,10,000 advanced by Smt. Saraswati Devi was rightly disbelieved by the hon'ble Tribunal, in particular that the said amount was assessed as a part of the estate in her estate duty assessment on the ground that the estate duty return was filed late, and whether (sic. ) could in law, take a contrary view disregarding the estate duty assessment order ? (9) Whether there was....