COMMISSIONER OF INCOME TAX Vs. P N BERI

JUDGEMENT

(1.) AGGRIEVED by the order of the Tribunal rejecting to make a reference to this Court under sub-s. (1) of s. 256 of the IT Act, 1961 (for short the 'Act'), the present application has been filed under sub- s. 2 of s. 256 of the Act with a prayer for directing the said Tribunal to make a reference to this Court.

(2.) IT is submitted that the finding of facts arrived at by the Tribunal was not justified and that the will relied upon by the heirs of the deceased was not genuine. The Tribunal after relying upon some judgments, as referred to in its order, came to the conclusion that the findings of the Dy. CIT(A) as approved by the Tribunal clearly showed that the Revenue itself had accepted the will dt. 1st Jan., 1973 and the necessary effect was given to it, which stood accepted by the Revenue in the relevant assessment. The argument that the finding of facts arrived at by the Tribunal was not based on facts is devoid of any legal force particularly when the Revenue has not urged that the will was a forgery but has tried to show that the same could not be genuine as it was allegedly executed under some suspicious circumstances. It is contended that as independent witnesses were not associated and the will was not got registered the same should be deemed to be a forgery. The argument though attractive on the face of it but is devoid of any legal force.