GULSHAN KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this petition the assessee seeks a direction to the Tribunal to refer the following questions, stated to be questions of law, to this Court for its opinion, relevant to the asst. year 1983 -84:

(2.) WE have carefully considered the submissions of learned counsel for the assessee as also the standing counsel for the Revenue. Counsel for the parties have taken us through the order passed by the Tribunal on appeal, namely, I. T. A. No. 1977/(Del) of 1987. On a perusal of the said order passed by the Tribunal, we find that on appreciation of the records the Tribunal has come to the conclusion that no new source of income was being explored by the CIT (A.) when he gave a direction to make an enquiry in respect of investment made in the purchases. The Tribunal further came to a finding that the directions of the CIT (A.) did not amount to enhancement of income much less investigations into a new source of income which was not processed by the ITO at all. In our opinion, the said findings of the Tribunal are based on appreciation of evidence and are findings of facts. Therefore, they do not give rise to any question of law.