JAIN SOAP MILLS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) : By this application under s. 256(2) of the IT Act, 1961, the petitioner prays that the Tribunal be directed to draw up a statement of case and refer the following questions of law for the opinion of this Court :

(2.) WHETHER the Tribunal is right in sustaining an addition of Rs. 32,633 to the trading results and its decision is vitiated, based on inadmissible evidence, no evidence and on conjectures and surmises ?