- (1.) HAVING heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunal's order dated August 21, 1988, but the question requires to be reframed. We, therefore, direct the Income-tax Appellate Tribunal to draw up a statement of the case, and refer the following question for the opinion of this court: "Whether, on the facts and circumstances of the case, the hon'ble Tribunal was legally right in deleting the addition of Rs. 15,436 made by the Income-tax Officer ?"
(2.) THE application is, accordingly, allowed.;