Law:

Section:

Section 4, read with section 256 of the Income-tax Act, 1961 - Hindu Undivided Family - Assessable as - Whether question as to whether Tribunal was justified in holding that purchases and sales appearing in documents seized belonged to HUF, and not to firm, was a question of law arising out of Tribunal's order - Held, yes - Whether question as to whether Tribunal was right in holding that income estimated in respect of sale sand purchases appearing in documents seized was includible in income of HUF, and not in income of registered firm, was a question of law arising out of Tribunal's order - Held, yes Section 143, read with section 256 of the Income-tax Act, 1961 - Assessment - Additions to income - Whether question as to whether Tribunal was right in holding that addition on account of concealed income made according to directions of IAC under section 144B was not justified, was a question of law arising out of Tribunal's order - Held, yes JUDGMENT V. Ramaswami, CJ.-We are satisfied that the following questions of law do arise in this case from the order of the Tribunal. Accordingly, we direct the Tribunal to state a case and refer the following three questions of law to this…

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