COMMISSIONER OF INCOME TAX Vs. VIGHYAN CHEMICALS INDUSTRIES

JUDGEMENT

(1.) THIS is an application under section 256(2) of the Income-tax Act, 1961.

(2.) IN this application under section 256(2) of the INcome-tax Act, 1961, the Revenue has sought reference of the question whether, on the facts and circumstances of the case, the Tribunal was correct in law in confirming the order of the Commissioner of INcome-tax (Appeals) deleting the addition in question on account of suppressed sales. IN confirming the order of the Commissioner of INcome-tax (Appeals), the Tribunal has discussed the matter at length and has found that the additions made by the INcome-tax Officer cannot be sustained on the material that existed on the record. Nothing was brought to our notice, as a result of which the findings recorded by the Tribunal could be held be held to be vitiated. Whether the production shown in a given case is adequate or not is essentially a question of fact which does not involve any question of law.