Law:

Section:

Section 133, read with section 256 of the Income-tax Act, 1961 - Income-tax authorities - Power to call information - Tribunal held that before making a reference to Valuation Officer for his opinion under section 133(6), it was necessary that there was material or evidence to indicate that certain expenses incurred on construction had not been recorded in books of assessee and, accordingly, deleted addition made by Assessing Officer on basis of Valuation Officer's report - Whether referable question of law arose from Tribunal's order for consideration of High Court - Held, yes Anuroop Singhi for the Petitioner. Amrit Sharma for the Respondent. JUDGMENT Heard learned counsel for the parties. Considering the submissions, the Tribunal is directed to refer the following questions along with the statement of case for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that before making a reference to the…

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