TMI Blog1992 (1) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, has referred the following three questions of law, for the opinion of this court : " (1) Whether, on the facts and in the circumstances of the case and in the light of the finding that the assessee had the liability to pay rent from August 11, 1972, and the rent of Rs. 4,000 is quite fair, the Tribunal was right in law in invoking the provisions of section 40A(2)(a) of the Income-tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Appellate Tribunal has made reference to the following documents: (1) Lease deed entered into between the assessee-company and the owners dated April 3, 1970 ; (2) Agreement entered into between the assessee-company and the owners dated August 11, 1972 ; (3) Resolution passed by the assessee-company on December 21, 1973 ; and (4) Agreement entered into between the assessee and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition to give a satisfactory decision in the absence of the above four documents, the only alternative left to us is to direct the Appellate Tribunal to forward a supplementary statement of the case to this court. We, therefore, in exercise of the powers vested in this court under section 258 of the Income-tax Act, direct the Income-tax Appellate Tribunal, Cochin Bench, to forward a supplementar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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