1986 (7) TMI 44

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....nt, on the question of admission. This is an application under section 256(2) of the Income-tax. Act, 1961 (hereinafter referred to as " the Act "). The material facts giving rise to this application, briefly, are as follows: While framing the assessment for the assessment year in question, the Income-tax Officer added certain amount which according to the Income-tax Officer had not been ....

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....ere was no conscious concealment of income. The Tribunal, therefore, upheld the decision of the Commissioner of Income-tax (Appeals). Aggrieved by that order, the Department sought reference but that application was rejected. Hence, the Department has filed this application. Having heard learned counsel Shri Mukati, for the applicant, we have come to the conclusion that this application deserve....