COMMISSIONER OF INCOME TAX Vs. HAJI ABDUL WAJID

JUDGEMENT

(1.) THIS is an application under S. 256 (2) of the IT Act, 1961 ('the Act') filed at the instance of the CIT, Lucknow. The applicant seeks a direction to the Tribunal, Delhi Bench 'A', Delhi to refer the following two questions for the opinion of this Hon'ble Court:

(2.) THE finding recorded by the Tribunal that the amount in question is covered by the earlier withdrawals is essentially a question of fact and does not give rise to any question of law.

(3.) THE addition so made on both the grounds did not find favour with either of the two appellate authorities including the Tribunal.