- (1.) Leave granted.
(2.) The order under challenge was passed by a Division Bench of the High Court of Karnataka on an application by the Revenue under Section 256(2) of the Income-tax Act.
(3.) The Revenue sought to refer to the High Court the following question : "Whether on facts and in circumstances of the case the ITAT is right in law in deleting the additions made on account of bogus purchases of Ground-nut cakes as well as additions made on account of unaccounted income of sale of groundnut oil for the assessment years 1990-91 and 1991-92." ;