Law:

Section:

Section 254, read with section 256 of the Income-tax Act, 1961 - Appellate Tribunal - Order of - Whether questions as to whether Tribunal was right in holding that revenue had failed to establish that assessee was real owner of properties purchased in names of three persons, was a question of law arising from Tribunal's order - Held, yes Section 143, read with section 256 of the Income-tax Act, 1961 - Assessment - Additions to income - Whether questions as to whether Tribunal was right in deleting addition of income relating to property purchased in names of three persons, was a question of law arising from Tribunal's order - Held, yes P.K.R. Menon and N.R.K. Nair for the petitioner. S.A. Nagendran for the Respondent. JUDGMENT K.P. Radhakrishna Menon, J.-The Commissioner of Income-tax, Cochin, is the petitioner. The questions sought to be referred read thus : "1.Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the Revenue has failed to establish that the assessee was the real owner of…

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