COMMISSIONER OF INCOME TAX Vs. BHASKARAN K

JUDGEMENT

(1.) THE following questions of law are sought to be referred to this Court in this petition under S. 256 (2) of the IT Act, 1961:

(2.) WE find on a perusal of the order of the Tribunal that the matter had been discussed with reference to relevant matters. The finding arrived at by the Tribunal is certainly a view of the matter that could be reached on an appreciation of the available materials in the case and it could not for any reason be stated as either perverse or unsupported by materials. We are not, therefore, satisfied that any question of law arises out of the order of the Tribunal in so far as this finding is concerned. We, therefore, decline to refer the first question raised by the Revenue.

(3.) ON the above discussion we are satisfied that the following question of law is liable to be referred to this Court in so far as it relates to the operation theatre and other charges made mention of in question No. 2 raised by the Revenue, namely,