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2001 (10) TMI 11 - HC - Income TaxTribunal rejected the reference application of the Revenue - interpretation of section 69A - un-explained assets - income of the assessee representing from undisclosed sources - Whether Tribunal is justified in bifurcating Rs. 1,85,000 being the value of gold ornaments detected in the course of search in the year 1974 relevant to the assessment year 1975-76, to different years? - This question clearly invite interpretation of section 69A - we allow this application and direct the Tribunal to state the case and refer the question suggested by the Revenue as question of law arising out of the Tribunal's order for its opinion of this court.
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