COMMISSIONER OF INCOME TAX Vs. KAMINI KAUSHAL SMT

JUDGEMENT

(1.) AT the instance of the revenue, the High Court directed the Tribunal under s. 66(2) of the Indian I.T. Act, 1922, that the following question should be referred to us for our determination : 'Whether, on the material on record, the Tribunal was justified in holding that the addition of Rs. 25,00 should be deleted ?'

(2.) AT the outset it may be stated before stating the facts that the question had not been properly worded and we reframe the same as under :

(3.) IN an appeal before the AAC certain letters were produced and evidence was taken also of the assessee as well as Naraindas Lakshmichand, hundi banker. The AAC rejected the contention of the assessee in respect of the sum of Rs. 25,000.