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TMI Blog1997 (5) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... re us. But this kind of failure to appear before the court is being persisted in by the said counsel. We are, therefore, constrained to make a remark about his conduct in our judgment in this case. It is highly improper on the part of counsel on record to be away from the court. If he is not able to appear before the court he should make arrangements to be represented before the court by some other advocate or if he is not interested in the case he should have appeared before the court and informed the court that he is not so interested. Counsel on record in this case, Mr. K. D. Mohan, has simply chosen to ignore this court. It is not necessary for us to set out in this judgment as to what should be the conduct of an advocate. The professio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 20,093 which in fact is a cash shortage ? 2. Whether, in the facts and circumstances of the case, the learned Income-tax Appellate Tribunal is justified in sustaining the addition of Rs. 16,420.52 ?" A perusal of the questions will itself show that both are questions of fact and no question of law arises for consideration under section 256(1). The Tribunal has chosen to say "that some dispute on principle is involved in the matter and it would, therefore, be safer to submit rather than to withhold the reference." At the end of the reference order, the Tribunal has said, "as desired, the questions of law are submitted for opinion of the court." We are afraid that the course adopted by the Tribunal is not warranted by section 256 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer which had been confirmed by the Appellate Assistant Commissioner. The second question relates to the credit entry of Rs. 16,421. The Income-tax Officer noticed that even though the cash had gone out to this extent from the cash book in the account of Jawala Dass Cloth, no corresponding debit entry had been made. That had the effect of reducing the debit balance by Rs. 16,421. If the account was properly posted, the debit balance would increase by this figure and thus the value of the assets would increase. The assessee's contention in that behalf was that this was covered by cash in hand at Rs. 20,093 added against the first ground but that contention was rejected by the Tribunal on the ground that the cash had gone out of the book ..... X X X X Extracts X X X X X X X X Extracts X X X X
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