TMI Blog1992 (3) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding the addition of Rs. 7,15,372 under section 43B of the Income-tax Act ? " Two writ petitions had been filed in this court wherein similar contentions were raised. Vide our judgments in the cases of Sanghi Motors v. Union of India [1991] 187 ITR 703 and Escorts Ltd. v. Union of India [1991] 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case. In the decision of the Kerala High Court in the case of State Bank of Travancore [1986] 160 ITR 872, it was held by the court that an arguable and debatable question of law did arise and, therefore, the Tribunal was called upon to refer the question of law. In the case of D. B. Madan [1991] 192 ITR 344, it was observed by the Supreme Court that (at page 45). " It is always open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken can arise. It is now well-settled that if an answer to a question is self-evident or concluded by a decision, then even though a question of law may arise, an order under section 256(2) is not issued. As far as this court is concerned, even if a reference is called for and a question of law referred, the answer to that question of law is self-evident because of the two decisions of this cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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