Commissioner of Income Tax vs K.L. Bhatia (No. 1)

Kirpal, J.—In view of our order dated January 10, 1990 in Income Tax Case No. 195 of 1987 Commissioner of Income Tax Vs. K.L. Bhatia, , we direct the Tribunal to state the case and refer the following question of law to this court :

"Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law and on facts in confirming the order of the Appellate Assistant Commissioner and deleting the addition made by the Income Tax Officer of Rs. 7,265 representing income from House No. E-73, Kalkaji, New Delhi ?"

The petition is disposed of.