COMMISSIONER OF INCOME TAX Vs. K S BHATIA

JUDGEMENT

(1.) THIS is a petition under S. 256(2) of the IT Act, 1961, seeking a mandamus to the Tribunal, Delhi, to draw up a statement of the case and refer to this Court the question of law which, according to the Department, arises from the order of the Tribunal dt. 13th Feb., 1998, pertaining to the asst. yr. 1987-88.

(2.) WE have heard counsel for the parties and perused the order of the Tribunal. The additions made by the AO were deleted by the CIT(A), Faridabad, and the Tribunal on accepting the explanation furnishing by the assessee. The Tribunal also found as under :