Om Prakash, J. - (1.) UPON hearing of the parties and perusal of the Tribunal's order dated April 30, 1987, we are of the view that the following questions of law arise from the order of the Tribunal: "(1) Whether, on the facts and circumstances of the case, the Tribunal is justified in holding that the purchases of Rs. 51,652 made from March 27, 1978, to March 31, 1978, relate to concealed income ? (2) Whether, in view of the fact that to prove the case of the applicant, a request for summons of the seller was made under Section 131 to the Income-tax Officer, and the Income-tax Officer did not issue any summons and inasmuch did not reject the request or communicate anything to the applicant, the Tribunal was justified in not accepting the averments made in the affidavit, in the absence of any contrary material or holding otherwise ?"
(2.) WE, therefore, direct the Tribunal to draw up a statement of the case and refer the aforesaid questions for the opinion of this court. The application is partly allowed.;