COMMISSIONER OF INCOME TAX Vs. KAMAL KUMAR

JUDGEMENT

(1.) THE order in this case will also govern the disposal of Miscellaneous Civil Cases No. 217 and 218 both of 1984.

(2.) THESE are applications under S. 256(2) of the IT Act, 1961 (hereinafter referred to as 'the Act').

(3.) HAVING heard ld. counsel for the applicant, we have come to the conclusion that these applications deserve to be rejected. The Tribunal has affirmed the finding of the AAC that the deposits with the firm were not credited in the hands of the assessee. In view of this finding, no question of law, as proposed, arises out of the order passed by the Tribunal.