1987 (4) TMI 21

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....SHETTY C.J.-The Income-tax Appellate Tribunal, Delhi Bench " B ", has referred the following question for the opinion of this court : " Whether there was material on record in support of the, Tribunal's finding that the Commissioner had not given his reasons for his satisfaction that the order passed by the Income-tax Officer was prejudicial to the interests of the Revenue ? " The assessee, ....

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....of the Commissioner. The preamble of the order states that the assessment order passed was erroneous and prejudicial to the interests of the Revenue inasmuch as the Income-tax Officer while completing the assessment for 1975-76 did not make detailed enquiries in respect of various cash credits appearing in the names of different ladies. He further did not obtain necessary details about the interes....

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....issioner of Income-tax, Lucknow." It will be seen from the above order that the Commissioner did not examine the various cash credits said to be appearing in the names of different ladies which were said to have escaped the attention of, the Income-tax Officer. He only complained of the order of the Income-tax Officer for not examining the details of the credits appearing in various names. W....