COMMISSIONER OF INCOME TAX Vs. BRIJ BALA

JUDGEMENT

(1.) Having heard counsel for the parties, we are satisfied that the following two questions are statable questions of law :

(2.) Therefore, we direct the Income-tax Appellate Tribunal to draw up a statement of the case with regard to the aforesaid questions and submit the same to this court for its opinion.

(3.) The case relied upon by the assessee is distinguishable as, in the instant case, the Commissioner had found that there was no evidence on record to prove that the assessee was actually doing any business ; that it was to accommodate Hari Om Agrawal to explain an investment of rupees two lakhs that the assessee furnished the return, got the assessment completed and paid the taxes. The Tribunal upset the order of the Commissioner without recording proper findings on the above aspects of the matter which require consideration.