1990 (3) TMI 14

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....the Revenue, a direction is sought to refer the following questions of law for the opinion of this court : For the assessment years 1981-82 and 1982-83 : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Commissioner was not correct in directing the Income-tax Officer to add the entire cash credit as undisclosed income und....

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....irected to consider and treat the entire cash credits appearing in the books of account for the assessment years 1981-82 and 1982-83 as the undisclosed income of the assessee under section 68 of the Income-tax Act. However, the Tribunal felt that the entire matter should be investigated in greater depth and detail and, in that view, while upholding the order of the Administrative Commissioner, gav....