TMI Blog1996 (5) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... been referred for opinionof this court which is quoted below : " (6) Whether, on the facts and in the circumstances of the case, there was legal and admissible evidence to support the inference that the assessee was indulging in unaccounted for transactions and whether on such an inference, the Tribunal was right in restoring the additions of Rs. 24,000 and Rs. 60,000 to the assessment of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities should not be taken into account in determining the income of the assessee under the Income-tax Act. The Assessing Officer, after going through the exercise book seized by the Sales Tax Department and after examining the partners of the firm as well as persons mentioned in the exercise book, came to the conclusion that the amounts relating to the turnover in grocery was suppressed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd filed an application which was registered vide Civil Rule No. 86(M) of 1979 and this court by an order dated January 2, 1989, directed the Appellate Tribunal under section 256(2) of the Income-tax Act, 1961, to refer the said question. We have heard Dr. Saraf, learned counsel for the assessee, and Mr. Joshi, learned counsel appearing for and on behalf of the Department, we have also perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal does not arise out of its order. The High Court may also decline to answer a question arising out of the order of the Tribunal, if it is unnecessary or irrelevant or is not calculated to dispose of the real issue between the taxpayer and the Department. If the power of the High Court to refuse to answer questions other than these which are questions of law directly related to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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