B INDIRA RANI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee is an individual and gets concerned with the asst. yr. 1984-85 and that too with regard to the order of the Tribunal dt. 29th Dec., 1992 in Misc. Petition No. 16 (Coch) 1992. The question awaiting our answer is as follows :

(2.) APART from this Court dealing with the factual position relating to the deletion and contention of wrong addition of Rs. 47,422, an amount which was found credited to the savings of the assessee in SB A/c No. 482 of the Federal Bank Ltd., Quilon, having been declined to be referred even by this Court in Smt. B. Indira Rani vs. CIT (1995) 211 ITR 346 (Ker) as there being no question of law. Even on consideration of the material on record no interference is called for.

(3.) THE Tribunal, Cochin Bench, Cochin decided the two proceedings by two separate judgments delivered by on the same day 6th July, 1988.