COMMISSIONER OF INCOME TAX Vs. KAMAL AND CO

JUDGEMENT

(1.) TRIBUNAL , Jaipur Bench, Jaipur, referred following question for its answer/opinion of this Court vide its order dt. 16th Feb., 1999:

(2.) REVENUE had moved an application for seeking reference on three questions pertaining to the order of the Tribunal in ITA Nos. 765, 663 and 664/Jp/1992. Out of three questions, Tribunal referred only question No. 3 with some modification.

(3.) THE Revenue thereafter preferred an application for reference of question for seeking opinion of the High Court after referring two judgments of the Hon'ble apex Court. The learned Tribunal thereafter referred one issue where the question raised is as to whether additions made on the basis of material collected during the course of survey is legal or not.