COMMISSIONER OF INCOME TAX Vs. SIDHESHWAR PD SINGH

JUDGEMENT

(1.) THIS reference arises out of an order passed by this court pursuant to Section 256(2) of the Income-tax Act, 1961, calling upon the Tribunal to state and refer the following question of law :

(2.) IN this case, the assessee is a doctor. The relevant assessment year is 1973-74. The assessee declared his net professional income at Rs. 4,500. But the INcome-tax Officer assessed his professional income at Rs. 19,779, which, on appeal to the Appellate Assistant Commissioner, was reduced to Rs. 15,779. The enhancement in the income was made on the basis of estimate. The assessee went in second appeal before the Tribunal but could not get any further relief and the appeal was dismissed.

(3.) IN this view of the matter, the finding of the Tribunal appears to be a finding of fact and no question of law arises out of the impugned order of the Tribunal for a reference under the provisions of Section 256 of the INcome-tax Act, 1961. IN my view, the reference itself is incompetent and, accordingly, rejected. Under the circumstances of the case, there will be no order as to costs.