- (1.) The Income Tax Appellate Tribunal, Allahabad, has 1 referred the following question of law under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), for opinion to this Court: Whether the Tribunal was in law entitled to confirm the addition of Rs. 89,273 in chuni-bhusi account ignoring the fact that complete quantitative account was available before the Tribunal
(2.) The reference relates to the assessment year 1984-85.
(3.) Briefly stated, the facts giving rise to the present reference are as follows:;