1989 (7) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... section 256(2) of the Income-tax Act, 1961, the petitioner is seeking reference of the following questions to this court : " (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the assessment made by the Income-tax Officer for the assessment years 1981-82, 1.982-83 and 1983-84 could not be held to be erroneous and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether, on the facts and in the circumstances of the case, the finding of the Income-tax Appellate Tribunal was not perverse and against the evidence on record ? (5) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the orders made by the Incometax Officer were not erroneous even though it contained an apparent error of facts as also be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated in her order that there was enough evidence to show that no coaching centre existed at the address given and as the bank account produced by the assessee needed elaborate examination, the orders passed by the Income-tax Officer were prejudicial to the Revenue. It may be noted here that the income which was disclosed by the respondent was alleged to have been derived by her from a coaching cen....