B L MURARKA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS is an application under Section 256(2) of the Income-tax Act, 1961 (for short "the Act of 1961"), rejecting the application made by the asses-see-applicant for stating the case and referring the following questions said to be of law and arising out of the Tribunal's order passed in I. T. A. No. 1408/JP of 1980, dated May 18, 1983 :

(3.) IN the aforesaid circumstances, the assessee made an application before the Tribunal to refer the aforesaid questions stated to be questions of law arising out of the Tribunal's order. The Tribunal was of the opinion that the Tribunal has only recorded a pure finding of fact that to the extent additions in the turnover were sustained, the same were not accounted for in his books of account- Thus, a finding of fact was recorded about concealment of particulars of his income to the tune income was imbedded in the concealed turnover. No question of law arises from such a finding. The application was, therefore, rejected.