1990 (7) TMI 55

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....his application under section 256(2) of the Income-tax Act, 1961, the assessee is asking this court to direct the Income-tax Appellate Tribunal to refer the following questions : "(1) Whether the Tribunal was justified in law in treating a sum of Rs. 35,000 as the assessee's income which was a deposit given by Sri Shaukat Ali to the assessee ? (2) Whether the Tribunal was justified in law in....

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.... that the income should have been enhanced by the authorities below as regards a sum of Rs. 35,000 representing debt due from Sri Ghummar Singh ?" The main contention before us is that though the petitioner did not produce any evidence in support of his contention before the Income-tax Officer, the appellate authority ought to have allowed the petitioner an opportunity to produce evidence. It m....