1990 (10) TMI 385

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....ncome-tax Act, 1961 ('the Act') the Tribunal, Bench 'A', Patna, has referred the following question of law to this Court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Appellate Assistant Commissioner was justified in deleting the addition of Rs. 17,000 ?" The material facts giving rise to this re....

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...., Patna. That appeal was dismissed-Aggrieved by the order of the Tribunal, the revenue sought reference and it is at the instance of the revenue that the aforesaid question of law has been referred to this Court for its opinion. 2. None appeared on behalf of the assessee at the time of hearing. Having heard Mr. S.K. Sharan, the learned counsel for the revenue, we have come to the conclusion tha....