CIT vs M.K. Brothers (Gujarat High Court), (1987) 163 ITR 249

Gujarat High Court Commissioner Of Income-Tax vs M.K. Brothers  Date- 25 October, 1985 Equivalent citations: (1987) 163 ITR 249 Guj JUDGMENT Kapadia, J. 1. The Tribunal has referred the following question for opinion of this court : “Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in deleting the addition of Rs. 52,254 added by the Income-tax Officer as the income of the assessee ?” 2. The facts leading to the present reference briefly stated are as follows : 3. The relevant assessment year is 1971-72. The assessee is doi...