- (1.) WE are satisfied that the following questions of law do arise in this case from the order of the Tribunal. Accordingly, we direct the Tribunal to state a case and refer the following three questions of law to this court for its opinion : "1. Whether, on the facts and in the circumstances of the case, the Tribunal had any material evidence and was also justified in holding that the purchases and sales appearing in documents Nos. 69, 70 and 71 of the seized material belonged to Sh. P. N. Kalra, HUF, and not to the firm, Kalra Medical Store, Palwal ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that income estimated at Rs. 14,144 in respect of sales and purchases appearing in documents Nos. 69, 70 and 71 of the seized material was includible in the income of Sh. P. N. Kalra, HUF, and not in the income of the registered firm, Kalra Medical Store, Palwal ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the addition of Rs. 6,793 on account of concealed income made according to the directions of the Inspecting Assistant Commissioner under Section 144b was not justified ?";