1990 (8) TMI 113

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....ication, the assessee is requesting this court to state the following five questions under section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal had any valid material in reversing the Commissioner of Income-tax's order and sustaining the addition of Rs. 1,18,799 as income of the assessee-company assessable for the a....

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....iated by irrelevant considerations and reliance upon extraneous material which was disowned and denied even by the persons from whom the same was alleged to have been obtained by the Department ? (5) Whether, on the facts and in the circumstances of the case, the Tribunal's decision confirming the addition of Rs. 1,18,799 is vitiated by failure to consider the relevant facts and material and co....