1996 (10) TMI 54

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..... of law has been referred to this court for opinion by the Income-tax Appellate Tribunal, Chandigarh : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Appellate Assistant Commissioner deleting addition of Rs. 29,601 ?" The Income-tax Officer made an addition of Rs. 29,601 to the income of the assessee, on the basis of his .....

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..... t with effect from April 1, 1973. The aforesaid judgment is in CIT v. Wazir Singh [1989] 179 ITR 601. In the present case, as stated above, the Income-tax Officer made an addition of Rs. 29,601 to the income of the assessee, on the basis of his earlier order passed under section 171 of the Act. The Tribunal, on the basis of its order relating to partial partition under section 171 of the Act, re .....

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