BHAGYODAYA BUILDERS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an Income Tax Reference under section 256(2) of the Income Tax Act in which the following questions have been referred for our opinion : '1. Whether on the facts and in the circumstances of the case, the claim of the Income Tax Officer for the enhancement of assessment by Rs. 93,000 fell within the powers of Commissioner (Appeals) for enhancing under section 251 of the Income Tax Act ?

(2.) WHETHER on the facts and in the circumstances of the case the refusal of the Commissioner (Appeals) to exercise the discretion in favour of the Income Tax Officer could be interfered with by, the Income Tax Appellate Tribunal ?