Y.R.MEENA,J. - (1.) BY this application under S. 256(2) of the IT Act, 1961, the CIT has prayed to direct the Tribunal to refer the following question of law for the opinion of this Court : "Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that the document marked as annexure C 23 did not belong to the assessee firm and, consequently, deleting the addition of Rs. 48,378 and Rs. 41,000 notwithstanding the fact that the document marked as annexure C 23 was found and recovered from the business premises of M/s. Ghindmal Kauromal ?"
(2.) THE assessee is a registered firm which carried on the business of sale of potatoes and onions. The assessee filed a return on 28th June, 1985, declaring a total of Rs. 52,070. On 5th Sept., 1985, a search and seizure operation was conducted by the Department on the business premises of the firm and also residential premises of the partner. On the basis of the documents seized at the time of search and seizure, the total income of the assessee was assessed at Rs. 2,68,146. Finally, the Tribunal found that the document annexure C 23 did not belong to the assessee firm and consequently, deleted the addition of Rs. 46,378 and Rs. 41,000. We have gone through the order of the Tribunal and also the provisions of S. 132(4A) and also the document annexure C 23. In our opinion, prima facie, the finding of the Tribunal regarding ownership and construction of the document gives rise to the aforesaid question of law. Consequently, we direct the Tribunal to refer the aforesaid question of law for the opinion of this Court.;