R D GUPTA Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) In the present application under Section 256(2) of the Income-tax Act, 1961, the applicant has sought for the following questions of law for reference :

(2.) Whether there was any application of mind by the Tribunal in considering that there was an unexplained investment of Rs. 41,288 by the assessee in this year in the construction of the house ?

(3.) Whether the estimate of income from private practice at Rs. 32,500 was on any proper material and was not based on mere surmises and conjecture ?