R THIAGARAJAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AT the instance of the assessee, the following three questions of law have been referred to us, for our consideration, by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"),"1. Whether, on the facts and in the circumstances of the case and on the evidence on record, the Tribunal was right in law in upholding the addition of Rs. 5, 61, 000 to the income of the applicant for the assessment year 1981-82 under the head 'Income from undisclosed sources' ?.

(2.) WHETHER, on the facts and circumstances of the case, the Tribunal was right in law in holding that the identity of Shri Narinder Kumar Naval Kishore had not been established when the applicant had produced copies of extracts from the room register maintained by Shri Lakshmi Lodge, Coimbatore, in the normal course of business providing that the said Shri Narinder Kumar Naval Kishore had in fact stayed in the said lodge on the material dates ?.