TMI Blog1985 (5) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a sum of Rs. 87,878 on account of bad debt which was due from M/s. Dil Chand Shah Bedi Lal, Jahanabad. His claim was negatived by all the authorities up to the Tribunal holding that the assessee has failed to prove the said amount to be a bad debt. The assessee then moved an application under section 256(1) of the Income-tax Act, 1961 (for short " the Act "), for referring the following two q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved to be a bad debt or not is a finding of fact. As no legal error could be pointed out in arriving at that finding, we find that question No.1 as framed does not arise from the order of the Tribunal. As regards the second question, a bare perusal of section 155(6) of the Act would show that its provisions have no relevancy whatsoever to the facts of the present case and as such this question a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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