Law:

Section:

Section 143, read with section 256, of the Income-tax Act, 1961 - Assessment - Additions to income - Whether question as to whether Tribunal was justified in deleting addition made by ITO was a referable question of law - Held, yes FACTS The Tribunal deleted the addition made by the ITO and refused to refer the question of law under section 256(1). On Application [Under section 256(2)]: HELD A referable question of law did arise from the Tribunal's order. Note : The case were decided in favour of the revenue. Bharatji Agrawal for the Applicant. JUDGMENT Having heard learned counsel for the parties, we…

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