Commissioner of Income Tax vs B.P. Mandelia

After hearing counsel for both the parties we are of the opinion that a question of law does arise out of the order of the Tribunal. The Tribunal is directed to state a case and refer the following question of law for the decision of this court:

Whether, on the facts and in the circumstances of the case, there was material before the Tribunal justifying the deletion of the addition of Rs. 1,19,000 made by the income tax Officer as income from undisclosed sources?

Learned counsel for the assessee contends that all the material is contained in the paper book filed by the assessee before the Tribunal and though the Tribunal has not referred to this in detail, the finding of fact can be supported by a reference to the material in the paper book. Unfortunately, there is no discussion of the paper book in the Tribunal''s order. It is, of course, open to the assessee to request the Tribunal to annex the paper book presented by him before the Tribunal at the time of preparation of the statement of the case. For the time being, we have to proceed on the basis of the order which is short and contains not even a brief reference to the materials placed on record. We are, therefore, calling for a reference.

The Tribunal is directed to state a case and refer the question of law set out above for the decision of this court. This petition is disposed of accordingly.