- (1.) HAVING heard learned counsel for the parties, we are of the view that question No. 2 as proposed by the assessee, is a question of law and that that does arise from the Tribunal's order dated April 23, 1987. We, therefore, direct the 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 Tribunal is justified in remanding the case when the CIT (A) has deleted the addition made on the basis of the report of estimate of stock found by the inspector ? "
(2.) THE application is allowed partly.;