- (1.) THOUGH the assessee has been sufficiently served, none appeared for the assessee and, therefore, we have heard learned standing counsel only.
(2.) THIS is an application under Section 250(2) of the Income-tax Act, 1961, by the Revenue requiring us to direct the Income-tax Appellate Tribunal to refer the following questions for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in confirming the view of the Commissioner of Income-tax (Appeals) on the issue mentioned above ? (2) Whether the Income-tax Appellate Tribunal was legally justified in confirming the relief allowed by the learned Commissioner of Income-tax (Appeals) in respect of additions made by the Assessing Officer under Section 40A(2) ? (3) Whether the Income-tax Appellate Tribunal was legally justified in confirming the reliefs allowed by the learned Commissioner of Income-tax (Appeals) in respect of additions made by the Assessing Officer under Section 43B ? (4) Whether the Income-tax Appellate Tribunal was legally correct in confirming the directions of the learned Commissioner of Income-tax (Appeals) to the Assessing Officer not to charge interest under Section 216 ?" Upon hearing learned standing counsel and upon a perusal of the record, we are of the view that the abovementioned questions Nos. 2, 3 and 4 are questions of law and, therefore, we direct the Appellate Tribunal to draw up a statement of the case and refer the said three questions only to this court. The application is partly allowed.;