1989 (12) TMI 39

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....ing reference of the following four questions to this court "(a) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the sum of Rs. 66,782 is not taxable as the assessee's business income from dealings in land ? (b) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that the sum of Rs. 66,7....

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.... to this court pertaining to the taxability of the income from the sale of land. In this view of the matter and even otherwise, in our opinion, the first two questions should be referred by the Tribunal. As far as questions Nos. (c) and (d) are concerned, in our opinion, the same are pure questions of fact. The respondent had disclosed income from agriculture contending that he had sold chillies.....