- (1.) THE Commissioner of Income Tax, Jalandhar, has filed the present case under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), seeking a direction that the following questions of law be referred to this court for its opinion : "(i) Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal was right in deleting the addition of Rs. 40,000 made by the Income Tax Officer and upheld by the Commissioner of Income Tax (Appeals) on account of unexplained deposit in the name of the assessee's wife, Smt. Vidya Wanti ? (ii) Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal was right in deleting the addition of Rs. 20,000 made by the Income Tax Officer and upheld by the Commissioner of Income Tax (Appeals) on account of unexplained deposit in the name of the assessee's son, Shri Shashi Bhushan ? (iii) Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal was right in deleting the addition of Rs. 40,000 made by the Income Tax Officer and upheld by the Commissioner of Income Tax (Appeals) on account of unexplained deposit in the name of the assessee's daughter -in -law, Smt. Kiran Lata ? (iv) Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal was right in deleting the addition of Rs. 89,351 made by the Income Tax Officer and upheld by the Commissioner of Income Tax (Appeals) on account of violation of the provisions of Section 40A(3) of the Income Tax Act, 1961 -
(2.) WE have gone through the order of the Tribunal passed in appeal as well as under Section 256(1) of the Act declining to refer the questions of law claimed by the Commissioner of Income Tax for the opinion of the High Court.
(3.) THE findings recorded by the Tribunal are findings of fact. No referable question of law arises. The petition is dismissed. No costs.;