COMMISSIONER OF INCOME TAX Vs. RAM NIWAS

JUDGEMENT

(1.) THIS application has been moved by the Commissioner of Income-tax, Jaipur, under s. 256(2) of the I.T. Act, 1961, for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as the Tribunal, to draw up a statement of case and refered to this court for opinion the following questions mentioned in para. 4 of the said application

(2.) WHETHER, on facts and in the circumstances of the case, the Tribunals finding that the Department has failed to substantiate its finding that Shri Harish Chandra was benamidar of the assessee is perverse and contrary to the material on record